{"data":{"id":"us-hi/haw.-rev.-stat.-235-104","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 235-104","heading":"Penalties.","body":"Penalties and interest shall be added to and become part of the tax, when and as provided by sections 231-39 and 235-97. The penalties and interest provided by section 231-39 shall apply to employers as well as taxpayers.","path":["HI Code","Division 1","Title 14","Chapter 235"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0104.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"683c855dead18191df1df72d88d558b020ab8d17932b35949caa4bcc27263cd3","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-235-102.6","next":"us-hi/haw.-rev.-stat.-235-105"},"notice":"GroundRules: Original legal text. Not legal advice."}