§231-5  Deceased officers, duties ofpersonal representatives, etc.  The personal representatives of anydeceased officer of the department of taxation, and all other persons intowhose 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 wilfulfailure 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]