{"data":{"id":"us-hi/haw.-rev.-stat.-231-5","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 231-5","heading":"Deceased officers, duties of personal representatives, etc.","body":"The personal representatives of any deceased officer of the department of taxation, and all other persons into whose hands any tax lists, or records, papers, documents, or books, or taxes, may come, shall deliver the same to the department, and any refusal or wilful failure so to do shall constitute a misdemeanor.","path":["HI Code","Division 1","Title 14","Chapter 231"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0231/HRS_0231-0005.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"fc5f1e6bad0b327ecaee05e9d21114c4555953c5d30ec68c9daf26326754dba0","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-231-41","next":"us-hi/haw.-rev.-stat.-231-52"},"notice":"GroundRules: Original legal text. Not legal advice."}