§231-36  False and fraudulent statements;
aiding and abetting.  (a)  Any person who wilfully makes and subscribes any
return, statement, or other document required to be made under title 14, except
chapter 238, which contains or is verified by a written declaration that it is
true and correct as to every material matter, and which the person does not
believe to be true and correct as to every material matter shall be guilty of a
class C felony 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 three years; or



(3)  Probation;



provided that a corporation shall be fined not more
than $500,000; and provided further that, if the person wilfully makes and subscribes
any return, statement, or other document required to be made under chapter 238,
which contains or is verified by a written declaration that it is true and
correct as to every material matter and which the person does not believe to be
true and correct, then the person shall be guilty of a misdemeanor and, upon
conviction, shall be subject to one or any combination of the following:



(1)  A fine of not more than $2,000;



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



(3)  Probation.



(b)  Any person who wilfully aids or assists
in, or procures, counsels, or advises the preparation or presentation of any
tax return, affidavit, claim, or other document required to be made under title
14, which is fraudulent or is false as to any material matter, regardless of
whether the falsity or fraud is with the knowledge or consent of the person
authorized or required to present the return, affidavit, claim, or document
shall be guilty of a class C felony 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 three years; or



(3)  Probation;



provided that a corporation shall be fined not more
than $500,000. [L 1932 2d, c 40, §14; RL 1935, §1902; RL 1945, §5136; RL 1955,
§115-40; HRS §231-36; am L 1995, c 92, §6; am L 1998, c 103, §1; am L 1999, c
303, §3]



 



Case Notes



 



  Where, pursuant to §231-40, the Cheek interpretation of the
wilfulness requirement--that a jury must be permitted to consider evidence of a
defendant's good faith belief that defendant's conduct did not violate the tax
laws, even if that belief was not objectively reasonable, in determining
whether defendant acted wilfully--was adopted and applied in construing
subsection (a), the trial court erred in excluding defendant's exhibit pursuant
to HRE rules 401 and 403 on the grounds that defendant's analysis of the tax
laws was irrelevant and that evidence of defendant's legal theories would
confuse the jury.  119 H. 60 (App.), 193 P.3d 1260.