In Hawaii, late filing of GET returns incurs penalties and interest. The penalty typically is a percentage of the unpaid tax, increasing the longer the return is unfiled. Additionally, interest accrues on overdue taxes at rates set by the Hawaii Department of Taxation. Non-payment of GET leads to more severe consequences, including substantial fines, liens on business property, wage garnishments, and potential criminal charges for willful non-compliance. Businesses must file and pay GET on time to avoid these financial and legal repercussions