HRS §46-54
County can sue to collect unpaid fees and taxes
This section lets a county's finance director file a lawsuit to collect overdue license fees, taxes, or other amounts owed to the county. The lawsuit is brought in the county's name. This is in addition to any other penalty or forfeiture already allowed by law.
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The statute, as written — Collection of delinquent license fees, taxes, and other amounts
In addition to the penalty or forfeiture prescribed by law, an action for the recovery of any delinquent license fees, taxes, or other amounts payable by law, may be brought by the director of finance of any county in the name of the county to which the license fee, tax, or other amount payable by law is due.
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