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Hawaii Revised Statutes

Haw. Rev. Stat. § 842-11 (2025)

  Failure to report income; penalty

✓ laws through the 2025 session: the 2026 session is not included
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     §842-11  Failure to report income; penalty.  Any law to the contrary notwithstanding, no person shall wilfully fail to report income derived, directly or indirectly, from a racketeering activity or through collection of an unlawful debt, or to pay the taxes due thereon as provided by chapter 235 or 237.  Whoever violates this section shall be guilty of a class B felony and in addition shall be subject to any assessment and collection of taxes, penalties, and interest to which the State may be entitled under chapters 235 and 237. [L 1972, c 71, pt of §2; am L 1999, c 227, §2]

 

Cross References

 

  Classification of offense and authorized punishment, see §§701-107, 706-610(2), 706-640, 706-660.

 

 

Notes of Decisions
Cited in 2 cases, 1994–2006 · leading case: State v. Kahapea, 141 P.3d 440 (Haw. 2006).
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State v. Kahapea, 141 P.3d 440 (Haw. 2006). · cites it 8× “1995) (count 44); (7) one count of bribery in violation of HRS § 710-1040(1)(b) (1993) (count 46); and (8) two counts of failure to report income in violation of HRS § 842-11 (1993) (counts 47-48). [3] Count 45 did not involve Kahapea.”
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).”
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