Any protesting taxpayer who would incur a total tax liability, not including penalties and interest, of less than $1,000 by reason of the protested assessment or payment in question, may elect to employ the small claims procedures of the tax appeal court as set out in HRS § 232-5.
(Sec. 8-12.5, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 12, § 8-12.5)