Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-104 — Penalties

§235-104 Penalties. Penalties and
interest shall be added to and become part of the tax, when and as provided by
sections 231-39 and 235-97. The penalties and interest provided by section
231-39 shall apply to employers as well as taxpayers.

Last amended: [L Sp 1957, c 1, pt of §2; Supp, §121-38; HRS §235-104] Case Notes When penalty applied. 33 H. 766 (1936). Previous Vol04_Ch0201-0257 Next

Source: official text