§23-10  Penalty for violation and falseevidence.  Any person summoned or subpoenaed as provided in section 23-5 togive testimony or to produce any accounts, books, records, files, papers,documents, or other evidence relating to any matter under inquiry, who wilfullymakes default, or who, having appeared, refuses to answer any questionpertaining to the matter under inquiry, shall be fined not less than $100 normore than $1,000, or imprisoned not less than one month nor more than twelvemonths, or both.  If any person, in the course of the person's examinationbefore the auditor, wilfully gives false evidence, the person so offendingshall incur the same penalties as are or may be provided against personsconvicted of perjury. [L Sp 1959 1st, c 14, pt of §1; Supp, §2-35; HRS §23-10;gen ch 1985; am L 2000, c 275, §2]

 

Cross References

 

  Classification of offense and authorized punishment, see§§701-107, 706‑640, 663.