Two men were sentenced in U.S. District court last week in separate tax cases, the State Department of Taxation announced.

Owen M. Ho received a one-year deferral and ordered to remain tax compliant throughout his deferral period by Judge Russell Nagata.

He also has to pay restitution in the amount of $51,023, a fine of $12,000 and other court fees. Ho was sentenced for failing to file his general excise tax returns for tax years 2001 through 2006.

Ho failed to report over $1,275,000 in gross income he received for the years in question and pled guilty to all six counts.

Also sentenced last week was Honolulu psychologist Patrick McGivern, who earned more than $585,000 from 2002 through 2006 and also failed to file his general excise and net income returns for those tax years. He pled no contest to all 10 counts and received a deferred acceptance of no contest plea with a one-year deferral and will pay restitution in the amount of $23,412.

Nagata reconsidered other terms and conditions of the deferral and reduced the fine amount from $20,000 to $12,000 and eliminated the hours of community service he was going to issue.

McGivern must still pay other court fees and remain tax compliant throughout his period

of deferral.

Failing to file a return is a misdemeanor offense punishable by a fine up to $25,000 per violation, a one-year term of imprisonment or probation.