2014 Hawaii Revised Statutes
TITLE 14. TAXATION
231. Administration of Taxes
231-5 Deceased officers, duties of personal representatives, etc.
§231-5 Deceased officers, duties of personal representatives, etc. The personal representatives of any deceased officer of the department of taxation, and all other persons into whose hands any tax lists, or records, papers, documents, or books, or taxes, may come, shall deliver the same to the department, and any refusal or wilful failure so to do shall constitute a misdemeanor. [L 1932 2d, c 40, §9; RL 1935, §1909; RL 1945, §5109; RL 1955, §115-9; am L Sp 1959 2d, c 1, §16; HRS §231-5; am L 1976, c 200, pt of §1]
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