Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-100
231-100
Official textcapitol.hawaii.gov
[§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.
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In this chapter (40 sections)
- 231-39 · Additions to taxes for noncompliance or evasion; interest on…
- 231-40 · Interpretation
- 231-40.5 · Statute of limitations; extension for substantial omissions
- 231-41 · Statute of limitation for criminal penalties
- 231-51 · Purpose
- 231-52 · Definitions
- 231-53 · Setoff against refund
- 231-54 · 231-54
- 231-55 · Finalization of setoff; credit on debt
- 231-56 · Charges for setoff; credit to agency
- 231-57 · Apportionment of joint refunds
- 231-57.5 · Notification of address and social security number of debtor…
- 231-58 · Rules
- 231-59 · Procedure additional
- 231-61 · Tax liens; co-owners' rights
- 231-62 · Tax liens; foreclosure; property
- 231-63 · Tax liens; foreclosure without suit, notice
- 231-64 · Tax liens; registered land
- 231-65 · Tax liens; notice, form of
- 231-66 · Tax liens; postponement of sale, etc
- 231-67 · Tax liens; tax deed; redemption
- 231-68 · Tax liens; costs
- 231-69 · Tax deed as evidence
- 231-70 · Disposition of surplus moneys
- 231-81 · 231-81
- 231-82 · 231-82
- 231-83 · 231-83
- 231-84 · 231-84
- 231-85 · 231-85
- 231-86 · 231-86
- 231-91 · 231-91
- 231-92 · 231-92
- 231-93 · 231-93
- 231-94 · 231-94
- 231-95 · 231-95
- 231-96 · 231-96
- 231-97 · 231-97
- 231-98 · 231-98
- 231-99 · 231-99
- 231-100 · 231-100