HRS §231-34
Attempt to evade or defeat tax
This law makes it a serious crime to deliberately try to avoid paying any state tax under Title 14. If convicted, you face fines, prison, or probation. The exact punishment depends on the court's decision.
everyone
The statute, as written — Attempt to evade or defeat tax
Any person who wilfully attempts in any manner to evade or defeat any tax imposed under title 14, or its payment, in addition to other penalties provided by law, 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 five years; or (3) Probation; provided that a corporation shall be fined not more than $500,000.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.