§231-40  Interpretation. 
Sections 231-34, 231-35, 231-36, and 231-7.5 shall be construed in accordance
with judicial interpretations given to similar provisions of Title 26 of the
United States Code; consistent therewith, the term "wilfully" shall
mean a voluntary, intentional violation of a known legal duty. [L 1995,
c 92, pt of §2; am L 2009, c 166, §22]



 



Note



 



  Applicability of 2009 amendment.  L 2009, c 166, §27.



 



Case Notes



 



  Where, pursuant to this section, 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
§231-36(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.