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§ 19-5 H AWAI‘I C OUNTY C ODE
<br />Section 19-5. Hearings and subpoenas.
<br />The director may conduct any inquiry, investigation, or hearing, relating to any
<br />assessment, or the amount of any tax, or the collection of any delinquent tax, including
<br />any inquiry or investigation into the financial resources of any delinquent taxpayer or
<br />the collectibility of any delinquent tax. The director may administer oaths and take
<br />testimony under oath relating to the matter of inquiry or investigation, and subpoena
<br />witnesses and require the production of books, papers, documents, and records
<br />pertinent to such inquiry. If any person disobeys such process, or, having appeared in
<br />obedience thereto, refuses to answer pertinent questions put to such person by the
<br />director or to produce any books, papers, documents or records, pursuant thereto, the
<br />director may apply to the third circuit court setting forth such disobedience to process or
<br />refusal to answer, and such court or judge shall cite such person to appear before such
<br />court or judge to answer such questions or to produce such books, papers, documents, or
<br />records, and upon the person’s refusal to do so commit such person to jail until such
<br />person testifies but not for a longer period than sixty days. Notwithstanding the serving
<br />of the term of commitment by any person, the director may proceed in all respects as if
<br />the witness had not previously been called upon to testify. Witnesses (other than the
<br />taxpayer or the taxpayer’s officers, directors, agents and employees) shall be allowed
<br />their fees and mileage as in cases in the circuit courts to be paid on vouchers of the
<br />County, from any moneys available for expenses of the director.
<br />(1983 CC, c 19, art 1, sec 19-5; am 1997, ord 97-84, sec 1.)19-5
<br />Section 19-6. Timely mailing treated as timely filing and paying.
<br />(a) General Rule. Any report, claim, tax return, statement, or other document required
<br />or authorized to be filed with or any payment made to the County which is:
<br />(1) Transmitted through the United States mail, shall be deemed filed and
<br />received by the County on the postmarked date stamped upon the envelope or
<br />other appropriate wrapper containing it.
<br />(2) Mailed but not received by the County or where received and the postmarked
<br />date is illegible, erroneous, or omitted, shall be deemed filed and received on
<br />the date it was mailed if the sender establishes by competent evidence that the
<br />report, claim, tax return, statement, remittance, or other document was
<br />deposited in the United States mail on or before the date due for filing; and in
<br />cases of the nonreceipt of a report, tax return, statement, remittance, or other
<br />document required by law to be filed, the sender files with the County a
<br />duplicate within thirty days after written notification is given to the sender by
<br />the County of its nonreceipt of the report, tax return, statement, remittance,
<br />or other document.
<br />(b) Registered Mail, Certified Mail, Certificate of Mailing. If any report, claim, tax
<br />return, statement, remittance, or other document is sent by United States
<br />registered mail, certified mail, or certificate of mailing, a record authenticated by
<br />the United States Postal Service of the registration, certification, or certificate shall
<br />19-6
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