QUESTION: What happened to the program where the names of the most delinquent taxpayers were to be published in the local papers? I have not seen any since the first two were published.

ANSWER: There was never any program, at least involving the Star-Bulletin, to publish the names of the state's biggest tax delinquents.

Instead, as the Star-Bulletin reported last year, the state Department of Taxation began posting the list of taxpayers owing the biggest amount of money on its Web site—www6.hawaii.gov/tax/a2_b2_2delinq.htm—in April.

That first list named 34 individuals and five businesses. A second list naming 14 individuals and three businesses was posted in June.

Balances are updated monthly, the last time on Dec. 7 as of yesterday, and another update is forthcoming, said Denise Inouye, supervising income tax specialist with the Tax Department's technical division rules office.

Targeted are individuals owing more than $100,000 and companies that owe at least $250,000.

The idea is to publicly shame the tax delinquents into paying off their debts. However, both online lists show most of the delinquent taxpayers owe more money than ever before.

Of the 39 delinquents listed on the initial April 24 posting, only one company and two individuals have been removed. Names are removed when the liabilities are “;resolved”; or when bankruptcy is filed.

The top two individuals from the initial list remain the top two: Gary T. Okumura owed $2,0232,470, up from the $1,989,112 he owed previously; while Dominic L. Shewcraft owed $1,407,930, compared with $1,348,666 back in April.

Until the debts are settled, they are subject to fines and interest. Part of the collection process is to put a lien on any property, including bank accounts, owned by the delinquent taxpayers, Inouye said.

Inouye pointed to the Web site, which says that before the Tax Department posts any names, “;taxpayers are given opportunities to voluntarily settle their tax liabilities. Additionally, letters were sent to the delinquent taxpayers giving them the final opportunity before being placed on the list.”;

No figures were available as to how much has been collected since the postings began.

Inouye noted that the names posted are “;only a small portion of those taxpayers who are delinquent.”;

At one point there were more than 40,000 delinquent balances tallied, Inouye said. However, she emphasized that that number included people whose payment checks had not yet cleared, although tax returns were filed.

“;The ones selected to be posted on the Web site are quite old (accounts) and have been given more than sufficient recourse to settle their claim,”; she said.

QUESTION: Is there somewhere the public can view residential building permits at? Also, what is the fine for continuing to build with an expired permit?

ANSWER: You can apply for and view building permits on the city's Web site, dppweb.honolulu.gov/dppweb.

Continuing work without a permit is subject to civil fines, starting at $50 a day, said Art Challacombe, chief of customer service for the city Department of Planning and Permitting.

If there is a “;life safety issue involved,”; he said, the department's director may initiate fines as high as $1,000 per day.