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2015 Hawaii Revised Statutes
TITLE 14. TAXATION
245. Cigarette Tax and Tobacco Tax Law
245-30 Penalty for failure to make timely payment.

HI Rev Stat § 245-30 (2015) What's This?

[§245-30] Penalty for failure to make timely payment. A licensee who fails to pay any amount owing for the purchase of stamps within the time required shall pay a penalty of:

(1) Ten per cent of the amount due in addition to the amount due; and

(2) Interest at the rate specified in section 231-39 from the date on which the amount became due and payable until the date of payment. [L 2000, c 249, pt of §1]

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