HRS §235-104
Penalties and Interest
Penalties and interest must be paid as part of your tax bill when the law says so. This applies to both taxpayers and employers.
employers
The statute, as written — 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]
Sections this one refers to
§231-39 Penalties and interest for late or wrong tax filings
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