§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, aff'd 216 F.2d 700.