HRS §660-19
Who must sign and swear to a return
This section says that the person who makes a return must sign it and swear to it, unless that person is a public officer acting in their official job. The return can be used as evidence in the case, but it is not the final or only proof.
everyone
The statute, as written — Signature, oath, evidence
The return shall be signed by the person making it, and sworn to by the person, unless the person is a sworn public officer making the return in the person's official capacity. The return shall be evidence in the case, but not conclusive.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.