2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
231. Administration of Taxes
§231-86 Violent interference with a tax official.
[§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. [L 2009, c 134, pt of §2]
Disclaimer: These codes may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
