HRS § 231-86 — 231-86


[§231-86] Violent interference with
a tax official. Any person who interferes, hinders, obstructs, prevents,
or impedes any investigator or employee of the department with violence or
threat of violence, shall be guilty of a class C felony and, upon conviction,
shall be subject to one or any combination of the following:
(1) A fine of not more than $4,000;
(2) Imprisonment for not more than three years; or
(3) Probation;
provided that a corporation shall be fined not less
than $10,000.
This section shall be construed in accordance
with regulations and judicial interpretations given to similar provisions of
the Internal Revenue Code.