HRS §231-9.8
How tax bills are sent and why missing one does not cancel your tax
The state tax collector must mail or hand you a tax bill for taxes you owe. The bill goes to your last known address. Even if you do not get the bill, you still must pay the tax and any late penalties.
The statute, as written — Tax bills
Each state tax collector shall mail, postage prepaid, or deliver to all known persons assessed taxes in the state tax collector's district, tax bills demanding payment of taxes due from each of them, but no person shall be excused from the payment of any tax or delinquent penalties thereon by reason of failure on the person's part to receive such bill. The bill, if mailed, shall be addressed to the person concerned at the person's last known address or place of residence.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.