Except as otherwise provided in this chapter, the district court judges for the first circuit court for the State of Hawaii, as authorized in HRS Title 14, shall have jurisdiction to:
(1) Try misdemeanors arising under this chapter and all complaints for the violation of this chapter, and to impose any of the penalties therein prescribed; and
(2) Hear and determine all civil actions and proceedings for the collection and enforcement of collection and payment of all taxes assessed under this chapter and all actions or judgments obtained in tax actions and proceedings, notwithstanding the amount claimed.
(Sec. 8-1.7, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 1, § 8-1.8)