MCC §3.48.105
Failure to file a tax return
Read the official text at library.municode.com ↗If you do not file a required tax return on time, you will owe an added penalty. The penalty is a percentage of the tax you owe, and it grows the longer you wait. You may avoid the penalty if you can show the failure was for a reasonable cause, not neglect.
everyone
The ordinance, as written (Maui County) — Failure to file
A copy, taken August 21, 2026. The version published by Maui County is the one that governs, and it may have changed since. Check it before relying on anything here.
Failure to file a return required under sections 3.48.090 through 3.48.105 shall render the taxpayer liable for payment of an added tax as follows: In case
of failure to file any tax return required to be filed on a day described therefor
(determined with regard to any extension of time for filing), unless it is shown that
the failure is due to reasonable cause and not due to neglect, there shall be added
to the amount required to be shown as tax on the return, five percent of the amount
of the tax if the failure is for not more than one month, with an additional five
percent for each additional month or fraction thereof during which the failure continues,
not exceeding twenty-five percent in the aggregate. For the purposes of sections 3.48.090 through 3.48.105 , the amount of tax required to be shown on the return shall be reduced by the amount
of any part of a tax which was paid on or before the date prescribed for payment of
the tax and by the amount of any credit against the tax which may be claimed upon
the return.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.11 (part))
Read the official text at library.municode.com ↗as published Nov 21, 2025our copy taken Aug 21, 2026
Published by the County of Maui through Municode.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.