Laserfiche WebLink
8. The trustee in bankruptcy or receiver, and the <br /> attorney-in-fact of any person in paragraphs 1 through 7. <br /> 9. Persons duly authorized by the State in <br /> connection with their official duties. <br /> 10. Any duly accredited tax official of the United <br /> States, any state or territory, or any county of this State. <br /> 11. The multistate tax commission or its authorized <br /> representative. <br /> 12. Members of a limited liability company. <br /> Violation of this subsection is punishable in accordance with <br /> section 237D-13, Hawaii Revised Statutes. Nothing in this <br /> subsection prohibits the publication of statistics that are classified <br /> to prevent the identification of particular reports or returns and the <br /> items of the reports or returns. <br /> B. The director may destroy any of the monthly, quarterly, <br /> or semiannual returns filed under section 3.47.070 upon the <br /> expiration of three years after the end of the calendar or fiscal year <br /> in which the taxes so returned accrued. <br /> .4 .140 Collection by suit. The director may collect taxes <br /> due and unpaid under this chapter, together with all accrued <br /> penalties, by filing suit or other appropriate proceeding in the <br /> second circuit court. After delinquency has continued for sixty <br /> days, or if any person required to register under this chapter fails <br /> to do so for a period of sixty days after the first date when the <br /> person was required to register, the director may proceed in the <br /> second circuit court to obtain an injunction restraining the further <br /> furnishing of transient accommodations or the operation of the <br /> resort time share vacation plan until full payment has been made <br /> of all taxes and penalties and interest due under this chapter, or <br /> until such registration is secured, or both, as the circumstances of <br /> the case may require. <br /> 3.47.250 Penalty and interest. A. Penalties and interest <br /> must be added to and become a part of the tax, when: <br /> 1. Failure to file tax return. In case of failure to <br /> file any tax return required to be filed on the date required <br /> (determined with regard to any extension of time for filing), <br /> unless it is shown that the failure is due to reasonable cause <br /> and not due to neglect, there will be added to the amount <br /> required to be shown as tax on the return 5 percent of the <br /> amount of the tax if the failure is for not more than one <br /> month, with an additional 5 percent for each additional <br /> month or fraction thereof during which the failure continues, <br /> not exceeding 25 percent in the aggregate. For purposes of <br /> this paragraph, penalties may not exceed the maximum <br /> - 8 - <br />