(a) A penalty of ten per cent or $100, whichever is greater, shall be added to the amount of all delinquent contributions, as hereafter defined, and any delinquent contribution and penalty remaining unpaid fifteen days after the date of delinquency shall bear interest from the date of delinquency at the rate of two-thirds of one per cent for each month or fraction of a month until paid. Any penalty and interest assessed pursuant to this section shall be added to the contribution and shall be collected as a part of the contribution. For the purposes of this section, a contribution shall be deemed delinquent:

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Terms Used In Hawaii Revised Statutes 383-73

  • Contributions: means the money payments required by this chapter to be made into the state unemployment compensation fund by any employing unit on account of having individuals in its employ. See Hawaii Revised Statutes 383-1
  • Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 383-1
  • Director: means the director of labor and industrial relations of the State. See Hawaii Revised Statutes 383-1
  • Employer: means :

    (1) Any employing unit which for some portion of a day within the current calendar year has or had in employment one or more individuals; and

    (2) For the effective period of its election pursuant to section 383-77, any other employing unit which has elected to become subject to this chapter. See Hawaii Revised Statutes 383-1

  • Fraud: Intentional deception resulting in injury to another.
  • month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
(1) Upon a nonpayment thereof on the date prescribed for its payment, but only in case of failure to pay a contribution shown due by a return, or in case of failure to file a return, or in case of failure to pay a contribution because of a false or fraudulent return; and
(2) Upon nonpayment thereof within the time provided by subsection (c) of section 383-70, in any other case.
(b) Except in cases of fraud or wilful violation of this chapter, or wilful refusal to make a return, the director may, in a case of excusable failure to file a return, or pay a contribution within the time required by this chapter, or in a case of uncollectibility of the whole amount due, remit any amount of penalties or interest added to any delinquent contribution; provided that a claim of nonliability shall not be deemed as a refusal to make a return.
(c) The department shall keep a record of any remittance approved by the director.
(d) Whenever an employer makes a partial payment of a sum owed for delinquent contributions, penalties, and interest, the amount received by the director shall first be credited to interest, then to penalties, and then to principal.

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