Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-35
Wilful failure to file return, supply information, or secure a license
§231-35 Wilful failure to file return, supply information, or secure a license. Any person required to make a return, make a report, keep any records, supply any information, or secure any license required under title 14, who wilfully fails to make the return, make the report, keep the records, supply the information, or secure the license, at the time or times required by law, shall in addition to other penalties provided by law, be guilty of a misdemeanor and upon conviction, shall be subject to one or any combination of the following:
# (1)
A fine of not more than $25,000;
# (2)
Imprisonment of not more than one year; or
# (3)
Probation;
provided that a corporation shall be fined not more than $100,000.
Source: view the official text
In this chapter (40 sections)
- 231-19 · REPEALED
- 231-19.3 · Disclosure of letter rulings, et al
- 231-19.5 · 231-19.5
- 231-20 · Evidence, tax records as
- 231-21 · Due date on Saturday, Sunday, or holiday
- 231-21.5 · 231-21.5
- 231-22 · REPEALED
- 231-23 · Adjustments and refunds
- 231-24 · Jeopardy assessments, etc
- 231-25 · Payment, enforcement of by assumpsit action or by levy and…
- 231-25.5 · 231-25.5
- 231-26 · Extraterritorial enforcement of tax laws
- 231-27 · Partial payment of taxes
- 231-28 · Tax clearance before procuring liquor licenses
- 231-29 · 231-29
- 231-30 · Unknown or nonresident delinquents; procedure to collect taxes…
- 231-31 · Nonresidents engaged in business, etc., service of process on,…
- 231-32 · Records of delinquent taxes, uncollectible delinquent taxes
- 231-33 · Tax debt due the State; lien
- 231-34 · Attempt to evade or defeat tax
- 231-35 · Wilful failure to file return, supply information, or secure a…
- 231-36 · False and fraudulent statements; aiding and abetting
- 231-36.4 · Wilful failure to collect and pay over tax
- 231-36.5 · Understatement of taxpayer's liability by tax return preparer
- 231-36.6 · Substantial understatements or misstatements of amounts;…
- 231-36.7 · Promoting abusive tax shelters
- 231-36.8 · Erroneous claim for refund or credit
- 231-37 · Neglect of duty, etc., misdemeanor
- 231-38 · REPEALED
- 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