Hawaii Revised Statutes
23. Auditor
23-10 Penalty for violation and false evidence.

§23-10 Penalty for violation and false evidence. Any person summoned or subpoenaed as provided in section 23-5 to give testimony or to produce any accounts, books, records, files, papers, documents, or other evidence relating to any matter under inquiry, who wilfully makes default, or who, having appeared, refuses to answer any question pertaining to the matter under inquiry, shall be fined not less than $100 nor more than $1,000, or imprisoned not less than one month nor more than twelve months, or both. If any person, in the course of the person's examination before the auditor, wilfully gives false evidence, the person so offending shall incur the same penalties as are or may be provided against persons convicted of perjury. [L Sp 1959 1st, c 14, pt of §1; Supp, §2-35; HRS §23-10; gen ch 1985; am L 2000, c 275, §2]
Cross References
Classification of offense and authorized punishment, see § §701-107, 706-640, 663.

Structure Hawaii Revised Statutes

Hawaii Revised Statutes

Title 3. Legislature

23. Auditor

23-1 Definition.

23-2 Auditor; appointment, tenure, removal.

23-2.5 Acting auditor.

23-3 Salary of the auditor and appropriations.

23-3.5 Reimbursement moneys for financial audits

23-3.6 Audit revolving fund

23-4 Duties.

23-5 Auditor; powers.

23-6 Examination under oath.

23-7 Discovery of irregularities.

23-7.5 Audit recommendations; annual report.

23-8 Assistance and staff.

23-9 Reports.

23-9.5 Confidentiality.

23-10 Penalty for violation and false evidence.

23-11 New special or revolving funds.

23-12 Review of special, revolving, and trust funds.

23-13 Hawaii tourism authority; audit.

23-14 Rapid transportation authority; annual review.

23-21 to 27 REPEALED.

23-41 to 47 REPEALED.

23-51 Proposed mandatory health insurance coverage; impact assessment report.

23-52 Assessment report; contents.

23-61 Purpose.

23-62 Definition.

23-63 Establishment.

23-64 Composition; appointment.

23-65 Term of appointment.

23-66 Powers and duties.

23-67 Expenses.

23-71 Review of certain exemptions, exclusions, and credits under the general excise and use taxes, public service company tax, and insurance premium tax

23-72 Review for 2019 and every tenth year thereafter.

23-73 Review for 2020 and every tenth year thereafter.

23-74 Review for 2021 and every tenth year thereafter.

23-75 Review for 2022 and every tenth year thereafter.

23-76 Review for 2023 and every tenth year thereafter.

23-77 Review for 2024 and every tenth year thereafter.

23-78 Review for 2025 and every tenth year thereafter.

23-79 Review for 2026 and every tenth year thereafter.

23-80 Review for 2027 and every tenth year thereafter.

23-81 Review for 2028 and every tenth year thereafter.

23-91 Review of certain credits, exclusions, and deductions under the income tax and financial institutions tax.

23-92 Review for 2020 and every fifth year thereafter.

23-93 Review for 2021 and every fifth year thereafter.

23-94 Review for 2022 and every fifth year thereafter.

23-95 Review for 2023 and every fifth year thereafter.

23-96 Review for 2024 and every fifth year thereafter.