Haw. Rev. Stat. § 245-6
Current through Chapter 253 of the 2024 Legislative Session
At the time of the filing of the return required under section 245-5 and within the time prescribed, each wholesaler or dealer shall pay to the department the taxes imposed by this chapter, required to be shown by the return, including the unpaid amount of taxes imposed by this chapter.
Penalties and interest shall be added to and become a part of the taxes, when and as provided by section 231-39.
HRS § 245-6