HRS § 243-12 — Procedure upon failure to file statement; penalties


§243-12 Procedure upon failure to file
statement; penalties. If any distributor or other person fails, neglects,
or refuses to file any statement or report as herein provided, the director of
taxation, immediately after the required time for such filing has expired, may
proceed to inform oneself as best the director may regarding the matters and
things required to be set forth in such statement and from such information as
the director is able to obtain shall:
(1) Make a statement showing such matters and things;
and
(2) Determine and fix the amount of license tax due
from the distributor or other person for such month, and proceed to collect the
amount of the license tax with penalties and interest added thereto pursuant to
section 231-39.
Upon request of the director, the attorney
general (or the attorney general's deputies, including the county attorneys and
public prosecutor) shall commence and prosecute to final determination in any
court of competent jurisdiction an action at law to collect any tax herein
imposed which is delinquent and all penalties and interest accrued, or any
other appropriate action at law or otherwise to enforce this chapter.