April 7, 2022

Saena Yi, an Oahu woman, was arrested today in Honolulu by Special Agents from the
Department of Taxation and Department of Public Safety Deputy Sheriffs for tax violation offenses.

Yi was charged in Circuit Court on April 4, 2022, with one count each of false and fraudulent statements
for the 2017 and 2018 tax years, as well as one count each of willful failure to file a return, supply
information, or secure a license for the same two tax years.

Yi faces imprisonment of up to three years and a fine of up to $100,000 for each of the two counts of
false and fraudulent statements in violation of Hawaii Revised Statutes Section 231-36(a). In addition,
Yi also faces imprisonment of up to one year and a fine of up to $25,000 for each of the two counts of
willful failure to file a return, supply information, or secure a license, in violation of Hawaii Revised
Statutes Section 231-35 if convicted.

This investigation was coordinated by the Department of Taxation, Criminal Investigation Section, the
Hawai’i Department of Public Safety, Sheriff’s Office, the Hawai’i Department of Commerce and
Consumer Affairs, and the Hawai’i Department of Attorney General.