HONOLULU, HI – Frederick K. Kamaka, Jr., the former business manager of renowned ʻukulele manufacturer Kamaka Hawaiʻi, Inc., has been sentenced for willfully failing to file general excise tax (GET) returns for the company over a six-year period.

According to a news release by the Hawaiʻi Department of the Attorney General, Kamaka pled guilty on March 5, 2025, before Judge Erika Ireland to six counts of Willful Failure to File Returns, a violation of Hawaii Revised Statutes Section 231-35. He was granted a deferred plea.

From fiscal tax years 2017 to 2022, Kamaka was responsible for filing GET returns and remitting the taxes to the Department of Taxation on behalf of Kamaka Hawaiʻi, Inc. His failure to file resulted in the company owing over $115,000 in unpaid taxes. Willful Failure to File a Return is a misdemeanor offense carrying penalties of up to one year in prison and a $25,000 fine.

Despite the State’s objection, Kamaka was granted a deferred plea agreement that requires him to pay $20,000 to the Department of Taxation, perform 100 hours of community service work, and remain under court supervision for one year.

Following the resolution of Kamaka’s case, the State dismissed the criminal case against Kamaka Hawaiʻi, Inc. after the company paid the outstanding back taxes exceeding $115,000 in full. The company will still be liable for civil penalties and interest.

The case was investigated by the Hawaiʻi Department of Taxation’s Criminal Investigation Section and was prosecuted by Deputy Attorney General David Williams of the Department of the Attorney General’s Criminal Justice Division.