Home / Browse / Ch. 231 / §231-9.8
§231-9.8
Tax bills
Fraud & financial crimes · Chapter 231 — Administration of Taxes
Each state tax collector shall mail, postage prepaid, or deliver to all known persons assessed taxes in the state tax collector's district, tax bills demanding payment of taxes due from each of them, but no person shall be excused from the payment of any tax or delinquent penalties thereon by reason of failure on the person's part to receive such bill. The bill, if mailed, shall be addressed to the person concerned at the person's last known address or place of residence. [L 1989, c 14, §1(7)]
No Hawaiʻi pattern jury instruction (HAWJIC) has been published for this offense — prove each statutory element above on its own terms.