HRS § 244D-7 — Payment of tax; penalties


[§244D-7] Payment of tax; penalties.
At the time of the filing of the return required under section 244D-6 and
within the time prescribed therefor, each taxpayer shall pay to the department
of taxation the tax imposed by this chapter, required to be shown by the
return.
Penalties and interest shall be added to and
become a part of the tax, when and as provided by section 231-39.