HRS §231-41
Time limit for starting tax crime cases
This section sets a time limit for when the state can start a criminal case for certain tax offenses. The case must begin within seven years after the offense happens. This applies even if other laws say something different.
everyone
The statute, as written — Statute of limitation for criminal penalties
Notwithstanding any laws to the contrary, prosecutions under sections 231-34, 231-35, 231-36, and 231-36.4 shall be commenced within seven years after the commission of the offense.
Sections this one refers to
§231-34 Attempt to evade or defeat tax
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