HRS § 251-13 — 251-13


[§251-13] Collection by suit;
injunction. The department may collect surcharge taxes due and unpaid
under this chapter, together with all accrued penalties, by action in assumpsit
or other appropriate proceedings in the circuit court of the judicial circuit
in which the surcharge taxes arose. After delinquency shall have continued for
sixty days, or if any person lawfully required so to do under this chapter
shall fail to apply for and secure a certificate as provided by this chapter
for a period of sixty days after the first date when the person was required
under this chapter to secure the certificate, the department may proceed in the
circuit court of the judicial circuit in which the rental motor vehicles were
leased or the tour vehicles were hired, to obtain an injunction restraining the
further furnishing of services until full payment shall have been made of all
surcharge taxes, penalties, and interest due under this chapter, or until the
certificate is secured, or both, as the circumstances of the case may require.