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.
Haw. Rev. Stat. § 235-104
Penalties
L Sp 1957, c 1, pt of §2; Supp, §121-38; HRS §235-104
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.