HRS §231-36.4
Paying taxes you collected: what happens if you don't
If you are supposed to collect, keep track of, and pay taxes to the state, and you deliberately don't do it, you can be charged with a serious crime. This section says the punishment can include a fine, jail time, or probation. A company that does this can be fined more than an individual.
businessesemployers
The statute, as written — Wilful failure to collect and pay over tax
Any person required to collect, account for, and pay over any tax imposed by title 14, who wilfully fails to collect or truthfully account for and pay over such tax shall be guilty of a class C felony, in addition to other penalties provided by law 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.