§231-5  Deceased officers, duties of
personal representatives, etc.  The personal representatives of any
deceased officer of the department of taxation, and all other persons into
whose hands any tax lists, or records, papers, documents, or books, or taxes,
may come, shall deliver the same to the department, and any refusal or wilful
failure so to do shall constitute a misdemeanor. [L 1932 2d, c 40, §9; RL 1935,
§1909; RL 1945, §5109; RL 1955, §115-9; am L Sp 1959 2d, c 1, §16; HRS §231-5;
am L 1976, c 200, pt of §1]