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HRS §842-11

Failing to report illegal income is a crime

This law makes it a crime to deliberately hide income from racketeering or illegal debt collection, or to avoid paying taxes on it. If you do this, you can be charged with a serious felony and still owe the taxes, penalties, and interest.

everyone

The statute, as written — Failure to report income; penalty

Any law to the contrary notwithstanding, no person shall wilfully fail to report income derived, directly or indirectly, from a racketeering activity or through collection of an unlawful debt, or to pay the taxes due thereon as provided by chapter 235 or 237. Whoever violates this section shall be guilty of a class B felony and in addition shall be subject to any assessment and collection of taxes, penalties, and interest to which the State may be entitled under chapters 235 and 237.
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.