Haw. Rev. Stat. § 231-36.4
This is the official text of Haw. Rev. Stat. § 231-36.4, part of Hawaii’s Rev. Stat — part of the compiled statutory law of Hawaii, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
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Wilful failure to collect and pay over tax.
Official statutory text
Any person required to collect, account for, and pay over any tax imposed by title 14, who wilfully fails to collect or truthfully account for and pay over such tax shall be guilty of a class C felony, in addition to other penalties provided by law and, upon conviction, shall be subject to one or any combination of the following:
(1) A fine of not more than $100,000;
(2) Imprisonment of not more than five years; or
(3) Probation;
provided that a corporation shall be fined not more than $500,000. [L 2009, c 166, §21]
(1) A fine of not more than $100,000;
(2) Imprisonment of not more than five years; or
(3) Probation;
provided that a corporation shall be fined not more than $500,000. [L 2009, c 166, §21]
Status: in_force · Read it on the official government site
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