HRS §231-37
Tax officials who ignore their duties face criminal charges
This section makes it a crime for certain tax officials and police officers to willfully fail to do their required duties under the tax laws. If they refuse or neglect their work on purpose, they can be charged with a misdemeanor.
courtsstate agencies
The statute, as written — Neglect of duty, etc., misdemeanor
Any officer of the department of taxation, the state director of finance, any person duly authorized by the director of taxation, or any police officer, on whom duties are imposed under this chapter, who wilfully fails or refuses or neglects to perform faithfully any duty or duties as required by this chapter, shall be deemed guilty of a misdemeanor.
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