Hawaii § 40-35.5 - Assessment and collection of service charges for dishonored payments.
Full text of Hawaii Hawaii Revised Statutes § 40-35.5 — Assessment and collection of service charges for dishonored payments., with citation guidance and answers to common questions.
§ 40-35.5. Assessment and collection of service charges for dishonored payments.
(a) Unless otherwise provided by law or rules, every public accountant receiving revenue or other moneys on account of the State shall assess and collect a service charge in the amount of $25 for any remittance for payment that the public accountant receives that is dishonored for any reason. A public accountant shall require payment of the full amount of the dishonored payment, plus the service charge in cash, by certified or cashier's check, or by bank or postal money order. The amount of the service charge shall be deposited with the director of finance as a realization of the general fund. (b) The service charge shall be enforced as follows: (1) For charges due on dishonored checks written or electronic funds transfers made for payment of any tax administered by the department of taxation under title 14, the charges shall be nonwaivable penalties and shall be made a part of the tax for which the payment was made in the same manner as penalties are made part of the tax under section 231-39; and (2) For other dishonored payments, if payment of the full amount of the dishonored payment plus the service charge is not made, the public accountant shall refer the entire matter, including the service charge due on the dishonored payment, to the department of the attorney general or a collection agency bonded under chapter 443B for collection. (c) All penalties for dishonored payments shall be debts due the State. (d) Penalties collected for dishonored payments by the department of taxation pursuant to this section shall be collected in the same manner as are taxes under chapter 231. The penalty shall be a realization of the general fund in the same manner as other penalties collected by the department of taxation. (e) No interest shall be charged on any penalty. [L 1981, c 45, §1; am L 1995, c 97, §1; am L 1997, c 177, §2; am L 2007, c 240, §1] Previous Vol01_Ch0001-0042F Next
Source: official Hawaii text · Last verified 2026-08-27
Frequently Asked Questions About Hawaii § 40-35.5
What does Hawaii Revised Statutes § 40-35.5 cover?
Section 40-35.5 ("Assessment and collection of service charges for dishonored payments.") is part of the Hawaii Revised Statutes, the codified statutory law of Hawaii. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Hawaii § 40-35.5?
A common citation format is "Hawaii Revised Statutes § 40-35.5" (Hawaii). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Hawaii law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Hawaii official source linked on this page or consult a licensed Hawaii attorney.
How does Hawaii § 40-35.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Hawaii can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Hawaii.