§246-49  Penalty for delinquency.  Thereshall be added to the amount of all delinquent taxes, a penalty of up to tenper cent of such delinquent taxes as determined by the director of taxation,which penalty shall be and become a part of the tax and be collected as a partthereof.

All delinquent taxes and penalties shall bearinterest at the rate of two-thirds of one per cent for each month or fractionthereof until paid, beginning with the first calendar month following thecalendar month designated for payment in section 246-48.  The interest shall beand become part of the tax and be collected as a part hereof.

No taxpayer shall be exempt from delinquentpenalties by reason of having made an appeal on the taxpayer's assessment, butthe tax paid, covered by an appeal duly taken, shall be held in a specialdeposit as provided in section 232-24. [L 1932 2d, c 40, pt of §64; RL 1935, ptof §1958; am L 1939, c 221, §6; RL 1945, §5163; RL 1955, §128-33; HRS §246-49;am L 1975, c 75, §1; am L 1976, c 69, §1; gen ch 1985]