Police to aid assessing or collecting officers

The director of taxation or any assessing or collecting officer of the department of taxation, when resisted or impeded in the exercise of the director's or assessing or collecting officer's office, may require any police officer to aid the director or assessing or collecting officer in the discharge of the director's or assessing or collecting officer's duties, and if any police officer refuses to render aid, the police officer shall be deemed guilty of a misdemeanor. [L 1932 2d, c 40, §11; RL 1935, §1918; RL 1945, §5114; am L 1945, c 79, §6; RL 1955, §115-15; am L Sp 1959 2d, c 1, §16; HRS §231-11; am L 2017, c 12, §32]