HRS §237-38
What happens if you don't file a tax return
If you don't file a tax return, the tax department can find out what you owe on its own and make an assessment. That assessment is considered correct unless you can prove it wrong on appeal. You have the burden to show the assessment is wrong.
everyone
The statute, as written — Failure to make return
If any person fails, neglects, or refuses to make a return, the department of taxation may proceed as it deems best to obtain information on which to base the assessment of the tax. After procuring the information the department shall proceed to assess the tax as provided in section 237-36. The assessment shall be presumed to be correct until and unless, upon an appeal duly taken as provided in this chapter, the contrary shall be clearly proved by the person assessed, and the burden of proof upon such appeal shall be upon the person assessed to disprove the correctness of the assessment.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.