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(3) Persons named in a board resolution or a one per cent shareholder an the case of a corporate return, (4) The person authorized to act for a corporation in dissolution; (5) The shareholder of an S corporation; (6) The personal representative, trustee, heir, or beneficiary of an estate or trust in the case of the estate's or decedent's return; (7) The committee, trustee, or guardian of any person in paragraphs (1) through (6) who is incompetent, (8) The trustee in bankruptcy or receiver, and the attorney-in-fact of any person in paragraphs (1) through (7); (9) Persons duly authorized by the State in connection with their official duties; (10) Any duly accredited tax official of the United States, or of any state or territory, or of any county of this State, (11) The Multistate Tax Commission or its authorized representative; and (12) Members of a limited liability company. Violation of this subsection is punishable in accordance Section 237D-13, Hawaii Revised Statutes. Nothing in this subsection shall prohibit the publication of statistics that are classified to prevent the identification of particular reports or returns and the items of the reports or returns. (b) The County Finance Director may destroy the monthly, quarterly, or semiannual returns filed pursuant to Section 5-4.7, or any of them, upon the expiration of three (3) years after the end of the calendar or fiscal year in which the taxes so returned accrued. Sec. 5-4.14 Collection by suit; injunction. The County Finance Director may collect taxes due and unpaid under this Article, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the fifth circuit court. After delinquency shall have continued for sixty (60) days, or if any person lawfully required so to do under this Article shall fail to register as provided by this Article for a period of sixty (60) days after the first date when the person was required under this Article to register, the County Finance Director may proceed in the fifth circuit court to obtain an injunction restraining the further furnishing of transient accommodations or the operation of the resort time share vacation plan until full payment shall have been made of all taxes and penalties and interest due under this Article, or until such registration is secured, or both, as the circumstances of the case may require. Sec. 5-4.15 Penalty and interest. (a) Penalties and interest shall be added to and become a part of the tax, when: (1) Failure to pay tax. 7