HRS §237-32
Late tax payments get penalties and interest
This section says that if you owe taxes, penalties and interest can be added to the amount you owe. This happens when the law in another section says so. It does not explain the amounts or when they apply.
The statute, as written — Penalties
Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.