HAR §18-251-5-02. Penalties

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 1/27/92] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §§232-2, 237-30, 251-5) HRS §251-3 HRS §251-4 HRS §251-5 HRS §251-5 RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX §18-251-6-02 251- 17 (Unofficial Compilation as of 12/31/2025)