2015 Hawaii Revised Statutes
TITLE 14. TAXATION
236D. Estate and Transfer Tax
236D-17 Who liable, amount.
[§236D-17] Who liable, amount. Every person who fails or refuses to perform, within a reasonable time, any and every duty required by this chapter, or who fails or refuses to make and deliver within a reasonable time any statement or record required by this chapter, shall forfeit to the State the sum of $1,000, to be recovered in an action brought by the attorney general in the name of the State. [L 1983, c 217, pt of §1]
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