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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-105

Failure to keep records, render returns, or make reports

Official textcapitol.hawaii.gov


§235-105 Failure to keep records, render returns, or make reports by responsible persons. The penalties provided by sections 231-34, 231-35, and 231-36 shall apply to any person, whether acting as principal, agent, officer, or director for oneself, itself, or another person and shall apply to each single violation. These penalties shall be in addition to other penalties provided by law.

Last amended: [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-39; HRS §235-105; gen ch 1985; am L 1995, c 92, §11] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 235-92 · Returns, who shall make
  2. 235-93 · Joint returns
  3. 235-93.4 · Effect of civil union
  4. 235-93.5 · REPEALED
  5. 235-94 · Returns by agent, guardian, etc.; liability of fiduciaries
  6. 235-94.5 · REPEALED
  7. 235-95 · Partnership returns
  8. 235-96 · Returns by persons making payments
  9. 235-96.5 · Returns relating to unemployment
  10. 235-97 · Estimates; tax payments; returns
  11. 235-98 · Returns; form, verification and authentication, time of filing
  12. 235-99 · Returns
  13. 235-100 · Persons in military service
  14. 235-100.5 · Abatement of income taxes of members of armed forces on…
  15. 235-101 · Federal returns and assessments, when copies are required
  16. 235-102 · Records and special returns
  17. 235-102.5 · Income check-off authorized
  18. 235-102.6 · Refund splitting
  19. 235-103 · REPEALED
  20. 235-104 · Penalties
  21. 235-105 · Failure to keep records, render returns, or make reports
  22. 235-106 · REPEALED
  23. 235-107 · Procedure upon failure to file return
  24. 235-108 · Audit of return; procedure; additional taxes
  25. 235-109 · Jeopardy assessments, security for payment, etc
  26. 235-109.5 · REPEALED
  27. 235-110 · Credits and refunds
  28. 235-110.2 · Credit for school repair and maintenance
  29. 235-110.3 · REPEALED
  30. 235-110.4 · and 235-110.45 REPEALED
  31. 235-110.5 · REPEALED
  32. 235-110.6 · Fuel tax credit for commercial fishers
  33. 235-110.7 · Capital goods excise tax credit
  34. 235-110.8 · Low-income housing tax credit
  35. 235-110.9 · High technology business investment tax credit
  36. 235-111 · Limitation period for assessment, levy, collection, or…
  37. 235-111.5 · REPEALED
  38. 235-112 · Time for assessment of deficiency attributable to gain upon…
  39. 235-113 · Time for assessment of deficiency attributable to gain upon…
  40. 235-114 · Appeals
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