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§842-11

Failure to report income; penalty

Fraud & financial crimes · Chapter 842 — Organized Crime

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]

No Hawaiʻi pattern jury instruction (HAWJIC) has been published for this offense — prove each statutory element above on its own terms.

Source / Amendment history

[L 1972, c 71, pt of §2; am L 1999, c 227, §2]

Cross references, commentary & case notes

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