In addition to the amount of tax determined to be due under this chapter, every person who fails or refuses to perform, within a reasonable time, any 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 additional sum of $10,000, to be recovered in an action brought by the attorney general in the name of the State.
Haw. Rev. Stat. § 236E-23
Who liable; amount
Known as the Estate and Generation-Skipping Transfer Tax Reform Act
The act spans §§ 236E-1 to 236E-9 (27 sections).
L 2012, c 220, 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.