HI SB1356

Prohibits imposition of multiple penalties on certain tax underpayments and willful failure to collect and pay over taxes to ensure fairness in tax administration

Excludes criminal penalties under Hawaii Revised Statutes section 231-36.4 from the multiple penalty prohibition

Reestablishes the end of the month as the deadline for filing and payment of various taxes

Sets effective date as July 1, 2030 to allow for further discussion of the measure