The state Department of Taxation said Hawai'i resident Icelane Kuhiiki has been found guilty of 36 felony counts related to a tax refund scheme.

Kuhiiki, also known as Icelane Afoa, was placed on five years probation and ordered to pay restitution of of $57,291. She also must pay the crime victims compensation fund a total of $2,730, and other court costs, in lieu of a fine.

The Tax Department said Kuhiiki filed 13 false income tax returns for various individuals over a three-year period and received refunds ranging from $940 to $11,024. She also filed three other returns attempting to receive another $15,959 in false refunds which were not issued.

Filing a false and fraudulent return is a class C felony and carries a fine up to $100,000 and three years imprisonment or probation. Theft in the second degree and attempted theft in the second degree are also class C felonies that are punishable by a period of imprisonment up to five years and a fine not to exceed $10,000.