§247-5  Imprinting of seal.  The taxshall be evidenced as paid by the imprinting of an appropriate seal or seals onthe document or instrument, which imprinting or seal itself shall indicate onits face the amount of the tax paid.  The seal or seals shall be so imprintedupon the payment of the tax, together with the appropriate penalty and interestwhere applicable, and, in any event, prior to the recordation or filing of thedocument or instrument with the registrar of conveyances or the assistant registrarof the land court.

For the purposes of this chapter, the directormay require that the documents or instruments be brought to any of the variousoffices of the department of taxation for an examination of the instrument ordocument, or for the purpose of having the seal imprinted on the document orinstrument. [L 1966, c 10, pt of §1; am L 1967, c 293, §3; HRS §247-5; am L1968, c 5, §10]