Part heading amended by L 1995, c 92, 3.


231-34 Attempt to evade or defeat tax. Any person who wilfully attempts in any manner to evade or defeat any tax imposed under title 14, or its payment, in addition to other penalties provided by law, 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 five years; or

(3) Probation;

provided that a corporation shall be fined not more than $500,000. [L 1943, c 4, 4; RL 1945, 5134; RL 1955, 115-38; am L Sp 1959 2d, c 1, 16; HRS 231-34; am L 1995, c 92, 4; am L 1999, c 303, 1]



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