§243-12  Procedure upon failure to filestatement; penalties.  If any distributor or other person fails, neglects,or refuses to file any statement or report as herein provided, the director oftaxation, immediately after the required time for such filing has expired, mayproceed to inform oneself as best the director may regarding the matters andthings required to be set forth in such statement and from such information asthe director is able to obtain shall:

(1)  Make a statement showing such matters and things;and

(2)  Determine and fix the amount of license tax duefrom the distributor or other person for such month, and proceed to collect theamount of the license tax with penalties and interest added thereto pursuant tosection 231-39.

Upon request of the director, the attorneygeneral (or the attorney general's deputies, including the county attorneys andpublic prosecutor) shall commence and prosecute to final determination in anycourt of competent jurisdiction an action at law to collect any tax hereinimposed which is delinquent and all penalties and interest accrued, or anyother appropriate action at law or otherwise to enforce this chapter. [L 19321st, c 19, §9; RL 1935, §2018; am L Sp 1941, c 26, pt of §1; RL 1945, §5411; amL 1953, c 125, pt of §9; RL 1955, §123-9; am L Sp 1959 2d, c 1, §16; HRS§243-12; gen ch 1985]