HRS § 231-100 — 231-100


[§231-100] Interference with a tax
official. It is unlawful for any person to intentionally interfere with,
hinder, obstruct, prevent, or impede any investigator, auditor, collector, or
other employee of the department from obtaining license information, books,
records, articles, or items of business transacted, or other information or
property rightfully entitled the department. Any person who violates this
section shall be subject to a fine of not more than $2,000. It shall be an
absolute defense to the fine under this section that the person acted with good
cause.