Hawaii Tax: Repeat Tax Offender Charged With Multiple Violations

HONOLULU — A criminal complaint was filed against Tevita Ungounga (aka Terita and David Ungounga), for multiple tax violations and unlicensed contracting activities.

Ungounga was arraigned on September 3, 2009 before District Court Judge Colette Garibaldi and entered pleas of not guilty to all charges. The judge also issued a cease and desist order to Ungounga which prevents him from performing any type of contracting work since he does not have a valid contractor's icense. His trial is set for the week of November 2, 2009 before Circuit Court Judge Richard Pollack.

Ungounga was charged with four counts of attempt to evade or defeat tax; three counts of filing false and fraudulent statements, and four counts of willful failure to file his general excise and net income returns for tax years 2004 through 2007. He was also charged with four counts of Civil and Criminal Sanctions for Unlicensed Activity for performing masonry work without a valid license.

Attempt to evade or defeat tax and filing a false and fraudulent statement are both class C felonies that carry a fine up to $100,000. Upon conviction, a person could serve a period of incarceration up to five years for tax evasion and three years for filing a false statement or be placed on probation. Willfull failure to file a return is a misdemeanor violation that carries a fine up to $25,000 per count, a period of incarceration not to exceed one year or probation.

Ungounga was previously charged in 2004 for failing to file his general excise returns and for doing masonry work without a valid license. He pled guilty to the misdemeanor charges and his sentence included a 60 day jail term, probation for one year, a fine of $2,000 and restitution payable to the Department of Taxation in the amount of $38,896.