§231-34 - Attempt to evade or defeat tax.

PENALTIESAND INTEREST

Note

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

§231-34  Attempt to evade or defeat tax. Any person who wilfully attempts in any manner to evade or defeat any taximposed under title 14, or its payment, in addition to other penalties providedby law, shall be guilty of a class C felony and, upon conviction, shall besubject 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 morethan $500,000. [L 1943, c 4, §4; RL 1945, §5134; RL 1955, §115-38; am L Sp 19592d, c 1, §16; HRS §231-34; am L 1995, c 92, §4; am L 1999, c 303, §1]