HRS §231-100
Interference with a tax official
This law makes it a crime to intentionally block or hinder a tax department worker from getting business records or other information the department is legally allowed to see. If you do this, you can be fined. You have a complete defense if you had good reason for your actions.
everyone
The statute, as written — Interference with a tax official
It is unlawful for any person to intentionally interfere with, hinder, obstruct, prevent, or impede any investigator, auditor, collector, or other employee of the department from obtaining license information, books, records, articles, or items of business transacted, or other information or property rightfully entitled the department. Any person who violates this section shall be subject to a fine of not more than $2,000. It shall be an absolute defense to the fine under this section that the person acted with good cause.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.