Governor Josh Green, M.D.

STATE OF HAWAIʻI

KA MOKU ʻĀINA O HAWAIʻI

 

JOSH GREEN, M.D.

GOVERNOR

KE KIAʻĀINA

 

DEPARTMENT OF TAXATION

     KA ‘OIHANA ‘AUHAU    

 

GARY S. SUGANUMA

DIRECTOR

KA LUNA HO‘OKELE

OʻAHU HOME CARE SERVICE PROVIDER

PLEADS TO TAX CRIMES

                                                                                                      News Release 2026-10

FOR IMMEDIATE RELEASE

August 4, 2026

HONOLULU – The Hawai‘i Department of Taxation (DOTAX) announced that O‘ahu resident Virginia Quilates Smith entered a “no contest” plea to four counts of willfully failing to file tax returns for the tax years 2018 through 2021. Each year Smith failed to file constitutes a separate count.

Smith was charged on April 10, 2025, for violating Section 231-35, Hawaii Revised Statutes, for failing to file required state general excise tax returns for Prestige Senior Care, Inc., an unlicensed residential care home business on Oʻahu. The plea was entered on July 30, 2026, the same day she was sentenced.

According to the judgment, Smith is ordered to perform 500 hours of community service and pay restitution to the State Tax Collector in the amount of $20,769.96.

DOTAX extends its appreciation to its Criminal Investigation Section and the Department of the Attorney General’s Criminal Justice Division for their hard work and dedication, which were instrumental in bringing this case to a successful conclusion.

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