HRS §231-86
Crimes for using violence against tax officials
This law makes it a crime to use violence or threats of violence to stop or interfere with a tax department investigator or employee. If convicted, a person can face a fine, prison, or probation. A corporation that commits this crime must pay a larger fine.
everyone
The statute, as written — Violent interference with a tax official
Any person who interferes, hinders, obstructs, prevents, or impedes any investigator or employee of the department with violence or threat of violence, 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 $4,000; (2) Imprisonment for not more than three years; or (3) Probation; provided that a corporation shall be fined not less than $10,000. This section shall be construed in accordance with regulations and judicial interpretations given to similar provisions of the Internal Revenue Code.
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