§235-105

Failure to keep records, render returns, or make reports

Fraud & financial crimes · Chapter 235 — Income Tax Law · Part VI. Returns and Payments; Administration

by responsible persons. The penalties provided by sections 231-34, 231-35, and 231-36 shall apply to any person, whether acting as principal, agent, officer, or director for oneself, itself, or another person and shall apply to each single violation. These penalties shall be in addition to other penalties provided by law. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-39; HRS §235-105; gen ch 1985; am L 1995, c 92, §11]

Source / Amendment history

[L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-39; HRS §235-105; gen ch 1985; am L 1995, c 92, §11]

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