2014 Hawaii Revised Statutes
TITLE 14. TAXATION
231. Administration of Taxes
231-36.4 Wilful failure to collect and pay over tax.

Note

Part heading amended by L 1995, c 92, §3.

§231-36.4 Wilful failure to collect and pay over tax. 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]

Note

Applicability of section. L 2009, c 166, §27.