§351-87 Lien in favor of State. The failure of any person, firm, corporation, partnership, association, or legal entity to pay moneys over to the commission in accordance with this part shall create a debt owing to the commission from that person, firm, corporation, partnership, association, or legal entity and shall constitute a preferential lien in favor of the State which may be collected by the commission by civil process. [L 1986, c 155, pt of §1]
Hawaii Legal Code