HRS §231-37

Tax officials who ignore their duties face criminal charges

Read the official text at capitol.hawaii.gov ↗

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

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

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.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.