Hawaii Revised Statutes 237-32 Penalties.

§237-32 Penalties. Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L 1935, c 141, pt of §13; am L 1941, c 265, §8; RL 1945, §5463; am L 1945, c 253, §5; am L 1953, c 125, §10; RL 1955, §117-27; HRS §237-32]

Case Notes

Penalties and interest automatically follow nonpayment of taxes. 40 H. 121, aff'd 216 F.2d 700.

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Last modified: October 27, 2016