HRS §238-10
Penalties and interest added to tax
Read the official text at capitol.hawaii.gov ↗This section says that penalties and interest are added to the tax when the rules in another part of the law say so. It does not set any specific amounts or deadlines.
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.