Terms Used In Hawaii Revised Statutes > Chapter 237 > OFFENSES; PENALTIES

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 396-3
• Director: means the director of labor and industrial relations or the director's designee. See Hawaii Revised Statutes 396-3
• Employer: means :

  (1) The State and every state agency;

  (2) Each county and all public and quasi-public corporations and public agencies therein;

  (3) Every person which has any natural person in service;

  (4) The legal representative of any deceased employer;

  (5) Every person having direction, management, control, or custody of any employment, place of employment, or any employee. See Hawaii Revised Statutes 396-3

• Taxpayer: means any person liable for any tax hereunder. See Hawaii Revised Statutes 237-1
• Transfer: means every method, direct or indirect, of disposing of property, of an interest in property, of the possession of property, of fixing a lien upon property, or upon an interest in property, absolutely or conditionally, voluntarily or involuntarily, by or without judicial proceedings. See Hawaii Revised Statutes 431:15-103