Hawaii Revised Statutes

Haw. Rev. Stat. § 231-34 (2026)

Attempt to evade or defeat tax

✓ current as of July 2026

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PENALTIES AND INTEREST

Note

Part heading amended by L 1995, c 92, §3.

§231-34 Attempt to evade or defeat tax. Any person who wilfully attempts in any manner to evade or defeat any tax imposed under title 14, or its payment, in addition to other penalties provided by law, 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 $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. [L 1943, c 4, §4; RL 1945, §5134; RL 1955, §115-38; am L Sp 1959 2d, c 1, §16; HRS §231-34; am L 1995, c 92, §4; am L 1999, c 303, §1]

Notes of Decisions

Cited in 1 case, 1994–1994 · leading case: State v. Furutani, 873 P.2d 51 (Haw. 1994).

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State v. Furutani, 873 P.2d 51 (Haw. 1994). · cites it 2× “1992), three counts of failure to report income (Counts VII, VIII, and IX) in violation of HRS § 842-11 (1985), 5 and three counts of “false return” (Counts X, XI, and XII) in violation of HRS § 231-34 (1985). 6 A second indictment (Cr.”

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