§ 231-34 Attempt to evade or defeat tax
§ 231-35 Wilful failure to file return, supply information, or secure a license
§ 231-36 False and fraudulent statements; aiding and abetting
§ 231-36.4 Wilful failure to collect and pay over tax
§ 231-36.5 Understatement of taxpayer’s liability by tax return preparer
§ 231-36.6 Substantial understatements or misstatements of amounts; penalty
§ 231-36.7 Promoting abusive tax shelters
§ 231-36.8 Erroneous claim for refund or credit
§ 231-37 Neglect of duty, etc., misdemeanor
§ 231-39 Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments
§ 231-40 Interpretation
§ 231-40.5 Statute of limitations; extension for substantial omissions
§ 231-41 Statute of limitation for criminal penalties

Terms Used In Hawaii Revised Statutes > Chapter 231 > PENALTIES AND INTEREST

  • Able-bodied inmate: means any person in the custody of the department of corrections and rehabilitation who, as determined by the department, is physically and mentally able to participate in a work program or other training program authorized by this chapter. See Hawaii Revised Statutes 354D-2
  • Accidental harm: means bodily injury, death, sickness, or disease caused by a motor vehicle accident to a person. See Hawaii Revised Statutes 431:10C-103
  • Administrator: means the administrator of the correctional industries program. See Hawaii Revised Statutes 354D-2
  • Advisory committee: means the correctional industries advisory committee established in § 354D-5. See Hawaii Revised Statutes 354D-2
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amortization: Paying off a loan by regular installments.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board: means the executive board of the judiciary history center. See Hawaii Revised Statutes 6F-1
  • Center: means the judiciary history center. See Hawaii Revised Statutes 6F-1
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
  • Criminal conduct: means :

    (1) The commission of an offense punishable by imprisonment for more than one year;

    (2) The operation or use of a motor vehicle with the specific intent of causing injury or damage; or

    (3) The operation or use of a motor vehicle as a converter without a good faith belief by the operator or user that the operator or user is legally entitled to operate or use such vehicle. See Hawaii Revised Statutes 431:10C-103

  • Department: means the department of corrections and rehabilitation. See Hawaii Revised Statutes 354D-2
  • Director: means the director of corrections and rehabilitation. See Hawaii Revised Statutes 354D-2
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Friends of the judiciary history center: means the nonprofit citizens group organized to support the center. See Hawaii Revised Statutes 6F-1
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Injury: means accidental harm not resulting in death. See Hawaii Revised Statutes 431:10C-103
  • Insured: means :

    (1) The person identified by name as insured in a motor vehicle insurance policy complying with § 431:10C-301; and

    (2) A person residing in the same household with a named insured, specifically:

    (A) A spouse or reciprocal beneficiary or other relative of a named insured; and

    (B) A minor in the custody of a named insured or of a relative residing in the same household with a named insured. See Hawaii Revised Statutes 431:10C-103

  • Insurer: means every person holding a valid certificate of authority to engage in the business of making contracts of motor vehicle insurance in this State. See Hawaii Revised Statutes 431:10C-103
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Loan program: means the activities and policies undertaken by the office to provide assistance to any department of the State or to any county or board, agency, or instrumentality thereof, or to private individuals or organizations, by making loans or causing loans to be made available to them or by buying, refinancing, or guaranteeing loans made to or other obligations incurred by them for the betterment of native Hawaiians. See Hawaii Revised Statutes 10-21
  • Medical fee schedule: refers to the Medicare Resource Based Relative Value Scale System applicable to Hawaii, entitled "Workers' Compensation Supplemental Medical Fee Schedule". See Hawaii Revised Statutes 431:10C-103
  • month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
  • Motor vehicle: means any vehicle of a type required to be registered under chapter 286, including a trailer attached to such a vehicle, but not including motorcycles and motor scooters. See Hawaii Revised Statutes 431:10C-103
  • Motor vehicle accident: means an accident arising out of the operation, maintenance, or use of a motor vehicle, including an object drawn or propelled by a motor vehicle. See Hawaii Revised Statutes 431:10C-103
  • Motor vehicle insurance policy: means an insurance policy that meets the requirements of § 431:10C-301. See Hawaii Revised Statutes 431:10C-103
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Owner: means a person who holds the legal title to a motor vehicle; except that in the case of a motor vehicle which is the subject of a security agreement or lease with a term of not less than one year with the debtor or lessee having the right to possession, such term means the debtor or lessee. See Hawaii Revised Statutes 431:10C-103
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means , when appropriate to the context, not only individuals, but corporations, firms, associations, and societies. See Hawaii Revised Statutes 431:10C-103
  • Person: means an individual, group, partnership, firm, association, corporation, trust, governmental agency, governmental official, administrative body, or tribunal or any form of business or legal entity. See Hawaii Revised Statutes 46-122
  • Premises: shall include but not be limited to a lodging or tenement house, group residence, group living arrangement, hotel, boardinghouse, or restaurant as further defined in § 445-90, or any other like facility serving unsupervised or unrelated individuals. See Hawaii Revised Statutes 46-15.6
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • project: means :

    (1) The lawful acquisition of any property, real, personal, or mixed, tangible or intangible, or any interests therein, pursuant to section 10-4(2);

    (2) Any capital improvement projects on lands held by the office pursuant to section 10-4(2) or in the public land trust, including but not limited to the construction of buildings and other improvements; infrastructure development, and other enterprises which are acquired, constructed, reconstructed, rehabilitated, improved, altered, or repaired by or on behalf of the office;

    (3) Pilot projects, demonstrations, or both, where those projects or demonstrations fulfill criteria established by the board, pursuant to section 10-5(7); and

    (4) Any other projects determined by rules adopted by the board pursuant to chapter 91 or otherwise authorized by the board in accordance with applicable law to be for the betterment of native Hawaiians and are consistent with the purposes of this chapter. See Hawaii Revised Statutes 10-21

  • Quorum: The number of legislators that must be present to do business.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Replacement vehicle: means a specific, comparable, and available vehicle in as good or better overall condition than the total loss vehicle. See Hawaii Revised Statutes 431:10C-103
  • Reserves: means reserves required or permitted in the covenants in the resolution or resolutions of the board authorizing the obtaining of loans or issuance of revenue bonds under this part. See Hawaii Revised Statutes 10-21
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Revenue bonds: means revenue bonds, interim certificates, notes, debentures, or other evidence of indebtedness of the board authorized by or issued under this part. See Hawaii Revised Statutes 10-21
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trustee: A person or institution holding and administering property in trust.
  • Uninsured motor vehicle: means any of the following:

    (1) A motor vehicle for which there is no bodily injury liability insurance or self-insurance applicable at the time of the accident; or

    (2) An unidentified motor vehicle that causes an accident resulting in injury; provided the accident is reported to the police or proper governmental authority within thirty days or as soon as practicable thereafter. See Hawaii Revised Statutes 431:10C-103