§249-10  Delinquent penalties; seizure andsale for tax.  (a)  Any tax imposed by sections 249-1 to 249-13 for anyyear and not paid when due, shall become delinquent and a penalty shall beadded to, and become part of, the delinquent tax.  The amount of thedelinquency penalty shall be established by the county's legislative body.  Ifthe date that the tax is due is a Saturday, Sunday, or legal holiday, the taxshall become delinquent at the end of the next day that is not a Saturday,Sunday, or legal holiday.  The director of finance may require the payment ofany delinquent tax and penalty as a condition precedent to the registration,renewal, or transfer of ownership of such vehicle.  Any vehicle not having thenumber plates required by sections 249-1 to 249-13, or any vehicle upon whichtaxes are delinquent as provided in this section, may be seized, whereverfound, by the director of finance or by any police officer, and held for aperiod of ten days, during which time the vehicle shall be subject to redemptionby its owner by payment of the taxes due, together with the delinquentpenalties and the cost of storage and other charges incident to the seizure ofthe vehicle.  The director of finance, chief of police, or any police officershall be deemed to have seized and taken possession of any vehicle, afterhaving securely sealed it where located and posted a notice upon the vehicle,setting forth the fact that it has been seized for taxes and warning all otherpersons from molesting it under penalty provided by section 249-11.

(b)  All vehicles seized and sealed shallremain at the place of seizure or at any other place that the director offinance may direct, at the expense and risk of the owner.  If the owner of thevehicle fails to redeem it within ten days after seizure, the vehicle may besold by the director of finance at public auction to the highest bidder forcash, after giving ten days public notice in the county and by posting noticesin at least three public places in the district where the vehicle was seized;provided that the requirements of public auction may be waived when theappraised value of any vehicle is less than $250 as determined by the directorof finance or authorized representative, in which case the vehicle may bedisposed of in the same manner as when a vehicle is put up for public auctionand for which no bid is received.  The amount realized at the sale, less theamount of the tax and penalty due, together with all costs incurred in givingpublic notice, storing, and selling the vehicle and all other charges incidentto the seizure and sale, shall be paid to the owner of the vehicle.  If noclaim for the surplus is filed with the director of finance within sixty daysfrom the date of the sale, the surplus shall be paid into the county treasuryas a government realization and all claim to that sum shall thereafter beforever barred.

(c)  The owner of any antique motor vehicleshall be exempt from the tax and delinquent penalty imposed under this chapterfor the entire period of nonuse; provided that the owner of the antique motorvehicle shall first present to the director of finance a signed and sworncertificate attesting to the antique motor vehicle's period of nonuse. [RL1935, pt of §2157; am L 1937, c 214, §1, subs 7; RL 1945, §5711; am L 1951, c162, §5; RL 1955, §130-10; HRS §249-10; am L 1982, c 295, §1; am L 1989, c 158,§2; am L 1993, c 151, §1; am L 1995, c 164, §1; am L 1998, c 2, §71]

 

Case Notes

 

  As this section does not create the offense of expired weighttax or delinquent motor vehicle tax, motorist was improperly found"guilty" of violating this section and part of judgment that foundmotorist "guilty" of delinquent motor vehicle tax reversed.  107 H.519 (App.), 115 P.3d 698.