Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-247-11 — Penalty for false declaration
(a) Any person knowingly making a false declaration on any certificate provided for in §18-247-6 herein for the purpose of defrauding the State, shall be punished by a fine of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), or by imprisonment for not more than one year, or both.
Source: official text