§236E-23 Who liable; amount. In addition to the amount of tax determined to be due under this chapter, every person who fails or refuses to perform, within a reasonable time, any duty required by this chapter, or who fails or refuses to make and deliver within a reasonable time any statement or record required by this chapter, shall forfeit to the State the additional sum of $10,000, to be recovered in an action brought by the attorney general in the name of the State. [L 2012, c 220, pt of §1]
Structure Hawaii Revised Statutes
236E. Estate and Generation-Skipping Transfer Tax
236E-3 Conformance to the Internal Revenue Code; general application.
236E-5 Legislative intent; application of Internal Revenue Code.
236E-6 Applicable exclusion amounts.
236E-8 Tax imposed; credit for tax paid other state.
236E-9 Returns; time to file return and pay tax.
236E-10 Interest on amount due; penalties.
236E-11 Extension of time to file return.
236E-12 Department to issue release; final settlement of account.
236E-13 Amended returns; final determination.
236E-14 Administration; rules.
236E-15 Sale of property to pay tax; creation of lien.
236E-16 Liability for failure to pay tax before distribution or delivery.
236E-17 Generation-skipping transfers; tax imposed.
236E-18 Administration by department; action for collection of tax; appeal.
236E-21 Statute of limitations; claims for refund.
236E-22 Expenses of court proceeding.
236E-24 Agreements with other states for payment of tax imposed by this chapter.