§383-75  Compromise.  In case there isat any time any dispute with respect to the liability, for any period orperiods, of any employing unit or employing units for the payment of anycontribution or contributions under this chapter which have not been paid, orfor the payment of any additional amount or amounts on account of anycontribution or contributions for such period or periods over and above theamount or amounts theretofore paid by the employing unit or employing units,the department of labor and industrial relations may settle and compromise thedispute upon such terms as shall be approved by the department; provided thatif the issues involved in any such dispute have been referred to the attorneygeneral then no settlement and compromise thereof shall be made without theapproval of the attorney general.  Any settlement and compromise made pursuantto this section shall be binding upon the department, and the employing unit oremploying units which are parties thereto.  Any such settlement and compromisemay include the waiver of the contributions in dispute for any portion orportions of the period or periods in question, the waiver of any percentage ofthe contribution or contributions in dispute, the waiver of interest, or thewaiver of penalties.  Any such compromise and settlement may be made prior toor after any assessment pursuant to section 383-70 or the commencement ofproceedings under section 383-71.  Nothing in this section shall be deemed toauthorize the compromise of any issue which has become finally determined. [L1941, c 304, §1, subs 26; RL 1945, §4261; RL 1955, §93-74; am L Sp 1959 2d, c1, §27; HRS §383-75]