§245-6  Payment of taxes; penalties.  Atthe time of the filing of the return required under section 245-5 and withinthe time prescribed, each wholesaler or dealer shall pay to the department thetaxes imposed by this chapter, required to be shown by the return, includingthe unpaid amount of taxes imposed by this chapter.

Penalties and interest shall be added to andbecome a part of the taxes, when and as provided by section 231-39. [L 1939, c220, §7; RL 1945, §5756; am L 1953, c 125, §13; RL 1955, §125-6; am L Sp 19592d, c 1, §16; HRS §245-6; am L 1993, c 220, §11; am L 2000, c 249, §6]