HRS §237-32
Late tax payments get penalties and interest
Read the official text at capitol.hawaii.gov ↗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
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 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.