§231-40  Interpretation. Sections 231-34, 231-35, 231-36, and 231-7.5 shall be construed in accordancewith judicial interpretations given to similar provisions of Title 26 of theUnited States Code; consistent therewith, the term "wilfully" shallmean 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 ofthe wilfulness requirement--that a jury must be permitted to consider evidenceof a defendant's good faith belief that defendant's conduct did not violate thetax laws, even if that belief was not objectively reasonable, in determiningwhether defendant acted wilfully--was adopted and applied in construing§231-36(a), the trial court erred in excluding defendant's exhibit pursuant toHRE rules 401 and 403 on the grounds that defendant's analysis of the tax lawswas irrelevant and that evidence of defendant's legal theories would confusethe jury.  119 H. 60 (App.), 193 P.3d 1260.