HRS §235-105
Penalties for not keeping records or filing returns
Read the official text at capitol.hawaii.gov ↗This section says that if you are responsible for keeping tax records, filing returns, or making reports, you can be penalized for each violation. It applies whether you act for yourself or for someone else, and these penalties are added to any other penalties.
everyone
The statute, as written — Failure to keep records, render returns, or make reports by responsible persons
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.
The penalties provided by sections 231-34, 231-35, and 231-36 shall apply to any person, whether acting as principal, agent, officer, or director for oneself, itself, or another person and shall apply to each single violation. These penalties shall be in addition to other penalties provided by law. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-39; HRS §235-105; gen ch 1985; am L 1995, c 92, §11]
Sections this one refers to
§231-34 Attempt to evade or defeat tax
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