{"data":{"id":"us-hi/haw.-rev.-stat.-231-40","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 231-40","heading":"Interpretation.","body":"Sections 231-34, 231-35, 231-36, and 231-36.4 shall be construed in accordance with judicial interpretations given to similar provisions of title 26 of the United States Code; consistent therewith, the term \"wilfully\" shall mean a voluntary, intentional violation of a known legal duty.","path":["HI Code","Division 1","Title 14","Chapter 231"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0231/HRS_0231-0040.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"de50ba43d89c8f77732081d99004bf88d9a577db7ef3bb1133f029db2c1e8b22","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-231-4.5","next":"us-hi/haw.-rev.-stat.-231-40.5"},"notice":"GroundRules: Original legal text. Not legal advice."}