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§231-36.4
Wilful failure to collect and pay over tax
Fraud & financial crimes · Chapter 231 — Administration of Taxes
Any person required to collect, account for, and pay over any tax imposed by title 14, who wilfully fails to collect or truthfully account for and pay over such tax shall be guilty of a class C felony, in addition to other penalties provided by law 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 2009, c 166, §21]
No Hawaiʻi pattern jury instruction (HAWJIC) has been published for this offense — prove each statutory element above on its own terms.