Haw. Rev. Stat. § 236E-23

Current through Chapter 253 of the 2024 Legislative Session
Section 236E-23 - Who liable; amount

In addition to the amount of tax determined to be due under this chapter, every person who fails or refuses to perform, within a reasonable time, any duty required by this chapter, or who fails or refuses to make and deliver within a reasonable time any statement or record required by this chapter, shall forfeit to the State the additional sum of $10,000, to be recovered in an action brought by the attorney general in the name of the State.

HRS § 236E-23

Added by L 2012, c 220, § I-1, eff. 7/1/2012.
See L 2012, c 220, § III-7.
See L 2012, c 220, § I-2.