Hawaii Revised Statutes

Haw. Rev. Stat. § 231-35 (2026)

Wilful failure to file return, supply information, or secure a license

✓ current as of July 2026

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§231-35 Wilful failure to file return, supply information, or secure a license. Any person required to make a return, make a report, keep any records, supply any information, or secure any license required under title 14, who wilfully fails to make the return, make the report, keep the records, supply the information, or secure the license, at the time or times required by law, shall in addition to other penalties provided by law, be guilty of a misdemeanor and upon conviction, shall be subject to one or any combination of the following:

(1) A fine of not more than $25,000;

(2) Imprisonment of not more than one year; or

(3) Probation;

provided that a corporation shall be fined not more than $100,000. [L 1932 2d, c 40, §13; RL 1935, §1912; am imp L 1943, c 4, §4; RL 1945, §5135; RL 1955, §115-39; HRS §231-35; gen ch 1985; am L 1995, c 92, §5; am L 1996, c 54, §2; am L 1999, c 303, §2]

Notes of Decisions

Cited in 5 cases (2 in the last 5 years), 2008–2022 · leading case: State v. Schaefer, 184 P.3d 805 (Haw. App. 2008).

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State v. Schaefer, 184 P.3d 805 (Haw. App. 2008). · cites it 2× “he State charged Steven and April with committing the following offenses during the period between 1997 and 2000: seventeen counts of Theft in the Third Degree, in violation of Hawaii Revised Statutes (HRS) §§ 708-830 and 708-832(l)(a); two counts of False and Fraudulent…”

Off. of Disciplinary Couns. v. Manuia (Haw. 2019). · cites it 2× “Manuia was convicted in 2013 of 34 misdemeanor violations of HRS § 231-35 (1999), for failing to file annual corporate and general excise tax returns for 2003 through 2008, and annual withholding tax returns for the years 2004 through 2008.”

Off. of Disciplinary Couns. v. Fiddler (Haw. 2021). · cites it 2× “4 (2010), and twelve misdemeanor counts of willful failure to file a return, in violation of HRS § 231-35 (2010), all of which we conclude were crimes which involved dishonesty.”

Off. of Disciplinary Couns. v. Fiddler (Haw. 2022). · cites it 2× “4 (2010), and twelve misdemeanor counts of wilfully failing to file a tax return, in violation of HRS § 231-35 (2010), and conclude that this constitutes misconduct that violates Rules 8.”

Off. of Disciplinary Couns. v. Wilkerson (Haw. 2012). · cites it 2× “Wilkerson requested and was granted a deferred acceptance of a no-contest plea to nine misdemeanor counts of Wilful Failure to File a General Excise Tax Return, under HRS § 231-35 (2001). It further appears that, having fulfilled the conditions of the plea after one year, the…”

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