§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.
Section: Previous 235-100 235-100.5 235-101 235-102 235-102.5 235-102.6 235-103 235-104 235-105 235-106 235-107 235-108 235-109 235-109.5 235-110 NextLast modified: October 27, 2016