Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39.
Haw. Rev. Stat. § 238-10
Penalties
Known as the Use Tax Law
The act spans §§ 238-1–238-9.5 (21 sections).
L 1965, c 155, pt of §2; Supp, §119-10; HRS §238-10
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.