§23-10  Penalty for violation and false
evidence.  Any person summoned or subpoenaed as provided in section 23-5 to
give testimony or to produce any accounts, books, records, files, papers,
documents, or other evidence relating to any matter under inquiry, who wilfully
makes default, or who, having appeared, refuses to answer any question
pertaining to the matter under inquiry, shall be fined not less than $100 nor
more than $1,000, or imprisoned not less than one month nor more than twelve
months, or both.  If any person, in the course of the person's examination
before the auditor, wilfully gives false evidence, the person so offending
shall incur the same penalties as are or may be provided against persons
convicted 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.