§231-86 Violent interference with a tax official. Any person who interferes, hinders, obstructs, prevents, or impedes any investigator or employee of the department with violence or threat of violence, 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 $4,000; (2) Imprisonment for not more than three years; or (3) Probation; provided that a corporation shall be fined not less than $10,000. This section shall be construed in accordance with regulations and judicial interpretations given to similar provisions of the Internal Revenue Code. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
Hawaii Legal Code