Hawaii Revised Statutes Division 1. Government § 346E-16

(A) Refuse to make the return required in section 346E-5;

(B) Make any false or fraudulent return or false statement in any return, with intent to defraud the State or to evade the payment of any tax imposed by this chapter; and

(C) For any reason to aid or abet another in any attempt to evade the payment of any tax imposed by this chapter; or