HCC §19-8
District court judges handle tax misdemeanors and collection cases
Read the official text at hawaiicounty.gov ↗This section gives district court judges the power to hear cases about tax violations and to collect unpaid taxes. It covers both criminal misdemeanors and civil actions to enforce tax payment, no matter how much money is involved.
courts
The ordinance, as written (Hawaiʻi County) — District court judges; misdemeanors and actions for tax
A copy, taken August 21, 2026. The version published by Hawaiʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
collections. Except as otherwise provided in this chapter, the district court judges for the Third Circuit Court for the State, as authorized in section 231-12,* Hawai‘i Revised Statutes, shall have jurisdiction to try misdemeanors arising under this chapter and all complaints for the violation of this chapter and to impose any of the penalties therein prescribed and shall also have the jurisdiction to hear and determine all civil actions and proceedings for the collection and enforcement of collection and payment of all taxes assessed thereunder, and all actions or judgments obtained in tax actions and proceedings, notwithstanding the amount claimed. * Editor’s Note: Section 231-12, Hawai‘i Revised Statutes, was repealed.
Published by the County of Hawaiʻi Office of the County Clerk.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.