There is a newer version of the Hawaii Revised Statutes
2010 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
235. Income Tax Law
§235-104 Penalties.
HI Rev Stat § 235-104 (2010 through Reg Sess) What's This?
§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. [L Sp 1957, c 1, pt of §2; Supp, §121-38; HRS §235-104]
Case Notes
When penalty applied. 33 H. 766.
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