HRS 0235-0061 ANNOTATIONS

Statute did not apply, where defendants United States, director of taxation, and director of labor and industrial relations sought taxes that principal (subcontractor) failed to remit at the time it controlled its funds and payment of wages; because unpaid taxes accrued when principal had control over its payment of wages, plaintiff surety (which issued subcontractor's performance and payment bond) may not be held liable for these funds. 67 F. Supp. 2d 1183.