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<br />. <br /> <br />. <br /> <br />send the refund warrant to the taxpayer within forty-five days <br />after his approval, interest will continue until the date that <br />the director sends the refund warrant to the taxpayer. <br />(1981, Ord. No. 613, sec.22.) <br /> <br />Section 19-23. Partial payment of taxes. <br /> <br />Whenever a taxpayer makes a partial payment of a particular <br />assessment of taxes, the amount received by the director shall first <br />be credited to interest, then to penalties, and then to principal. <br />(1981, Ord. No. 613,sec.23.) <br /> <br />Section 19-24. Abetting, etc., misdemeanor. <br /> <br />All persons wilfully aiding, abetting or assisting in any <br />manner whatsoever any person to commit any act constituted a <br />misdemeanor by this chapter, shall be deemed guilty of a misdemeanor. <br />(1981, Ord. No. 613, sec.25.) <br /> <br />Section 19-25. Neglect of duty, etc., misdemeanor. <br /> <br />Any officer or employee of the department of finance, any <br />person duly authorized by the director, or any pOlice officer, on <br />whom duties are imposed under this chapter, who wilfully fails or <br />refuses or neglects to perform faithfully any duty or duties of him <br />required by this chapter, shall be deemed guilty of a misdemeanor. <br />(1981, Ord. No. 613, sec.26.) <br /> <br />Section 19-26. Penalty for misdemeanor. <br /> <br />[Any person convicted of any misdemeanor under this chapter, <br />for which no punishment is otherwise prescribed, shall be fined not <br />more than $500, or (if a natural person) imprisoned for not more <br />than one year or both.]Anv person convicted of a violation of any <br />~rovision of this chapter shall be auiltv of a misdemeanor. and <br />shall be sentenced accordina to Chapter 706 of the Hawaii Revised <br />Statutes. <br />(1981, Ord. No. 613, sec.27.) <br /> <br />Article 2. Notice of Assessments and Lists. <br /> <br />Section 19-27. Notice of assessments; addresses of persons entitled <br />to notice. <br /> <br />On or before March 15 preceding the tax year, the director <br />shall give notice of the assessment for the tax year against each <br />known owner, by personal delivery to the owner of or by mailing to <br />him on or before such date postage prepaid and addressed to him at <br />his last known place of residence or address a written notice <br />identifying the property involved by the tax key and the general <br />class established in accordance with section 19-53[(d)]~ and <br />setting forth separately the valuation placed upon buildings, and <br /> <br />-13- <br />