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2014 Hawaii Revised Statutes
TITLE 14. TAXATION
231. Administration of Taxes
231-100 Interference with a tax official.

HI Rev Stat § 231-100 (2014) What's This?

§231-100 Interference with a tax official. It is unlawful for any person to intentionally interfere with, hinder, obstruct, prevent, or impede any investigator, auditor, collector, or other employee of the department from obtaining license information, books, records, articles, or items of business transacted, or other information or property rightfully entitled the department. Any person who violates this section shall be subject to a fine of not more than $2,000. It shall be an absolute defense to the fine under this section that the person acted with good cause. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]

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