Hawaii Revised Statutes

Haw. Rev. Stat. § 231-36 (2026)

False and fraudulent statements; aiding and abetting

✓ current as of July 2026

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§231-36 False and fraudulent statements; aiding and abetting. (a) Any person who wilfully makes and subscribes any return, statement, or other document required to be made under title 14, except chapter 238, which contains or is verified by a written declaration that it is true and correct as to every material matter, and which the person does not believe to be true and correct as to every material matter 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 three years; or

(3) Probation;

provided that a corporation shall be fined not more than $500,000; and provided further that, if the person wilfully makes and subscribes any return, statement, or other document required to be made under chapter 238, which contains or is verified by a written declaration that it is true and correct as to every material matter and which the person does not believe to be true and correct, then the person shall 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 $2,000;

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

(3) Probation.

(b) Any person who wilfully aids or assists in, or procures, counsels, or advises the preparation or presentation of any tax return, affidavit, claim, or other document required to be made under title 14, which is fraudulent or is false as to any material matter, regardless of whether the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document 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 three years; or

(3) Probation;

provided that a corporation shall be fined not more than $500,000. [L 1932 2d, c 40, §14; RL 1935, §1902; RL 1945, §5136; RL 1955, §115-40; HRS §231-36; am L 1995, c 92, §6; am L 1998, c 103, §1; am L 1999, c 303, §3]

Case Notes

Where, pursuant to §231-40, the Cheek interpretation of the wilfulness requirement--that a jury must be permitted to consider evidence of a defendant's good faith belief that defendant's conduct did not violate the tax laws, even if that belief was not objectively reasonable, in determining whether defendant acted wilfully--was adopted and applied in construing subsection (a), the trial court erred in excluding defendant's exhibit pursuant to HRE rules 401 and 403 on the grounds that defendant's analysis of the tax laws was irrelevant and that evidence of defendant's legal theories would confuse the jury. 119 H. 60 (App.), 193 P.3d 1260 (2008).

Notes of Decisions

Cited in 3 cases, 2008–2009 · leading case: State v. Souza, 193 P.3d 1260 (Haw. App. 2008).

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State v. Souza, 193 P.3d 1260 (Haw. App. 2008). · cites it 12× “§ 231-36 False and fraudulent statements; aiding and abetting, (a) Any person who wilfully makes and subscribes any return, statement, or other document required to be made under title 14 [(entitled “Taxation’')] .”

State v. Schaefer, 184 P.3d 805 (Haw. App. 2008). · cites it 2× “The Complaints and Plea Agreements By a complaint filed on February 9, 2004, the 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…”

Spirent Holding Corp. v. State, Dep't of Taxation, 216 P.3d 1243 (Haw. App. 2009). “At the time it was signed, the language immediately above the signature line of Spirent’s original 2001 State of Hawaii corporate income tax return said: I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or…”

— Haw. Rev. Stat. § 231-36(a) — 1 case

State v. Souza, 193 P.3d 1260 (Haw. App. 2008). “§ 231-36 False and fraudulent statements; aiding and abetting, (a) Any person who wilfully makes and subscribes any return, statement, or other document required to be made under title 14 [(entitled “Taxation’')] .”

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