HRS §235-104
Penalties and Interest
Read the official text at capitol.hawaii.gov ↗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
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
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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