ROH §8-1.8
District court judges handle tax violations and collections
Read the official text at honolulu.gov ↗This section gives district court judges the power to hear cases about breaking this tax law and to collect unpaid taxes, no matter how much money is involved. It applies unless another part of this law says differently.
courts
The ordinance, as written (Honolulu County) — District court judges - Misdemeanors and actions for tax collections
A copy, taken August 22, 2026. The version published by Honolulu is the one that governs, and it may have changed since. Check it before relying on anything here.
Except as otherwise provided in this chapter, the district court judges for the first circuit court for the State, as authorized in HRS Title 14, have jurisdiction to:
(1) 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
(2) Hear and determine all civil actions and proceedings for the collection and enforcement of collection and payment of all taxes assessed under this chapter and all actions or judgments obtained in tax actions and proceedings, notwithstanding the amount claimed.
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Published by the City and County of Honolulu through American Legal Publishing.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.