Haw. Rev. Stat. § 235-104
Current through the 2024 Legislative Session
Penalties and interest shall be added to and become part of the tax, when and as provided by sections 231-39 and 235-97. The penalties and interest provided by section 231-39 shall apply to employers as well as taxpayers.
HRS § 235-104
When penalty applied.33 Haw. 766.