Haw. Rev. Stat. § 231-86

Current through Chapter 253 of the 2024 Legislative Session

Section 231-86 - 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.

HRS § 231-86

Amended by L 2013, c 58,§ 1, eff. 5/1/2013.

L 2009, c 134, pt of §2 .