Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-35

Wilful failure to file return, supply information, or secure a license

Official textcapitol.hawaii.gov

Last amended: [L 1932 2d, c 40, §13; RL 1935, §1912; am imp L 1943, c 4, §4; RL 1945, §5135; RL 1955, §115-39; HRS §231-35; gen ch 1985; am L 1995, c 92, §5; am L 1996, c 54, §2; am L 1999, c 303, §2] Previous Vol04_Ch0201-0257 Next

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

In this chapter (40 sections)
  1. 231-19 · REPEALED
  2. 231-19.3 · Disclosure of letter rulings, et al
  3. 231-19.5 · 231-19.5
  4. 231-20 · Evidence, tax records as
  5. 231-21 · Due date on Saturday, Sunday, or holiday
  6. 231-21.5 · 231-21.5
  7. 231-22 · REPEALED
  8. 231-23 · Adjustments and refunds
  9. 231-24 · Jeopardy assessments, etc
  10. 231-25 · Payment, enforcement of by assumpsit action or by levy and…
  11. 231-25.5 · 231-25.5
  12. 231-26 · Extraterritorial enforcement of tax laws
  13. 231-27 · Partial payment of taxes
  14. 231-28 · Tax clearance before procuring liquor licenses
  15. 231-29 · 231-29
  16. 231-30 · Unknown or nonresident delinquents; procedure to collect taxes…
  17. 231-31 · Nonresidents engaged in business, etc., service of process on,…
  18. 231-32 · Records of delinquent taxes, uncollectible delinquent taxes
  19. 231-33 · Tax debt due the State; lien
  20. 231-34 · Attempt to evade or defeat tax
  21. 231-35 · Wilful failure to file return, supply information, or secure a…
  22. 231-36 · False and fraudulent statements; aiding and abetting
  23. 231-36.4 · Wilful failure to collect and pay over tax
  24. 231-36.5 · Understatement of taxpayer's liability by tax return preparer
  25. 231-36.6 · Substantial understatements or misstatements of amounts;…
  26. 231-36.7 · Promoting abusive tax shelters
  27. 231-36.8 · Erroneous claim for refund or credit
  28. 231-37 · Neglect of duty, etc., misdemeanor
  29. 231-38 · REPEALED
  30. 231-39 · Additions to taxes for noncompliance or evasion; interest on…
  31. 231-40 · Interpretation
  32. 231-40.5 · Statute of limitations; extension for substantial omissions
  33. 231-41 · Statute of limitation for criminal penalties
  34. 231-51 · Purpose
  35. 231-52 · Definitions
  36. 231-53 · Setoff against refund
  37. 231-54 · 231-54
  38. 231-55 · Finalization of setoff; credit on debt
  39. 231-56 · Charges for setoff; credit to agency
  40. 231-57 · Apportionment of joint refunds
Full table of contents →