§237-32  Penalties.  Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L 1935, c 141, pt of §13; am L 1941, c 265, §8; RL 1945, §5463; am L 1945, c 253, §5; am L 1953, c 125, §10; RL 1955, §117-27; HRS §237-32]

Case Notes

  Penalties and interest automatically follow nonpayment of taxes.  40 H. 121 (1953), aff'd 216 F.2d 700 (1954).