[§231-86] Violent interference with a tax official.
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/hi/chapter-231/231-86A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
[§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]