Haw. Rev. Stat. § 235-104

Current through Chapter 253 of the 2024 Legislative Session

Section 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.

HRS § 235-104

L Sp 1957, c 1, pt of §2; Supp, § 121-38; HRS § 235-104

When penalty applied.33 Haw. 766.