HAR §18-237D-6-03
HAR §18-237D-6-03. Penalties
Cite as Haw. Code R. § 18-237D-6-03
Penalties shall be in accordance with section 237-32, HRS. Penalties for
noncompliance, such as failure to file a return or to pay tax, and interest shall be added to and become a part of the
tax, when and as provided by section 231-39, HRS. [Eff 11/25/88] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS
§§231-3(9), 237-32, 237D-6)