§842-11 Failure to report income; penalty. 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]
Cross References
Classification of offense and authorized punishment, see § §701-107, 706-610(2), 706-640, 706-660.
Structure Hawaii Revised Statutes
Title 38. Procedural and Supplementary Provisions
842-2 Ownership or operation of business by certain persons prohibited.
842-3 Penalty; forfeiture of property.
842-4 Prohibited affirmative defense.
842-5 Forfeiture of corporate charters and cancellation of registrations and licenses.
842-6 Enjoining other business operations.
842-7 Commencement and conduct of proceedings under sections 842-5 and 842-6.
842-10 Civil investigative demand.