Haw. Rev. Stat. § 231-36.4

Current through Act 27 of the 2024 Legislative Session

Section 231-36.4 - Wilful failure to collect and pay over tax

Any person required to collect, account for, and pay over any tax imposed by title 14, who wilfully fails to collect or truthfully account for and pay over such tax shall be guilty of a class C felony, in addition to other penalties provided by law and, upon conviction, shall be subject to one or any combination of the following:

(1) A fine of not more than $100,000;

(2) Imprisonment of not more than five years; or

(3) Probation;

provided that a corporation shall be fined not more than $500,000.

HRS § 231-36.4

L 2009, c 166, §21 .

Applicability of 2009 amendment. L 2009, c 166, §27.