Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 237-10.5 — Reporting requirement for contractors on federal construction projects
[§237-10.5] Reporting requirement for
contractors on federal construction projects. All persons who do not
possess a valid license under this chapter at the time of the contract award
and who contract with the federal government for any construction project
located in the State shall report to the department, on forms prescribed by the
department, its estimated gross receipts or any other information requested by
the department on the prescribed form, from the construction project within
thirty days of the contract being awarded. Failure to report as provided in
this section shall result in a penalty of $1,000 per month, or fraction
thereof, for each month that a failure to report exists; provided that the
maximum penalty allowed under this section in the aggregate shall not be more
than $6,000.
Source: official text