§231-35  Wilful failure to file return,supply information, or secure a license.  Any person required to make areturn, make a report, keep any records, supply any information, or secure anylicense required under title 14, who wilfully fails to make the return, makethe report, keep the records, supply the information, or secure the license, atthe time or times required by law, shall in addition to other penaltiesprovided by law, be guilty of a misdemeanor and upon conviction, shall besubject to one or any combination of the following:

(1)  A fine of not more than $25,000;

(2)  Imprisonment of not more than one year; or

(3)  Probation;

provided that a corporation shall be fined not morethan $100,000. [L 1932 2d, c 40, §13; RL 1935, §1912; am imp L 1943, c 4, §4;RL 1945, §5135; RL 1955, §115-39; HRS §231-35; gen ch 1985; am L 1995, c 92,§5; am L 1996, c 54, §2; am L 1999, c 303, §2]