HRS §236E-23
Penalty for not doing required tax duties
If you do not do what this tax law requires, or do not provide required statements or records on time, you must pay an extra $10,000 to the state. The attorney general can sue you to collect it.
everyone
The statute, as written — Who liable; amount
In addition to the amount of tax determined to be due under this chapter, every person who fails or refuses to perform, within a reasonable time, any duty required by this chapter, or who fails or refuses to make and deliver within a reasonable time any statement or record required by this chapter, shall forfeit to the State the additional sum of $10,000, to be recovered in an action brought by the attorney general in the name of the State.
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