HRS §245-6
When and how wholesalers and dealers must pay their taxes
This section says that every wholesaler or dealer must pay the taxes they report on their return when they file it. If they owe more, they must pay that too. Late payments get penalties and interest as set by another law.
The statute, as written — Payment of taxes; penalties
At the time of the filing of the return required under section 245-5 and within the time prescribed, each wholesaler or dealer shall pay to the department the taxes imposed by this chapter, required to be shown by the return, including the unpaid amount of taxes imposed by this chapter. Penalties and interest shall be added to and become a part of the taxes, when and as provided by section 231-39.
Sections this one refers to
§245-5 Monthly tax return filing for cigarette and tobacco sellers
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