Every person who fails or refuses to perform, within a reasonable time, any and every 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 sum of $1,000, to be recovered in an action brought by the attorney general in the name of the State.
Haw. Rev. Stat. § 236D-17
Who liable, amount
Known as the Estate and Transfer Tax Reform Act
The act spans §§ 236–236 (22 sections).
L 1983, c 217, pt of §1
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.