HRS §842-12
Police can inspect tax records with a judge's order
Police chiefs or their representatives can ask a judge for permission to look at someone's tax returns and records if they suspect that person deliberately didn't pay or report taxes. The judge will only allow this if there is a good reason to believe the person broke the law.
courtsstate agencies
The statute, as written — Inspection of tax records by chiefs of police
The chiefs of police of the several counties or their authorized representatives may apply to any judge for an order allowing inspection and examination of the tax returns and records on file with the department of taxation of persons suspected of wilful failure to pay or report taxes, provided that such order shall issue only upon a showing of probable cause.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.