Michelle Matusek has become the first real estate agent to be sentenced to jail in Hawai'i for state criminal tax violations, the state Tax Department said.

Matusek, who also is known as Michelle Matusek Boucher, pled guilty to multiple tax violations last month. She was granted a deferred acceptance of guilty plea and given a 60-day jail term, 45 days of which will be suspended if she remains in compliance with terms and conditions of her deferral, the state said.

It said Matusek is being placed under house arrest with a home electronic monitoring device and will be allowed out of her home for up to three hours a week. She also must perform 250 hours of community service work.

"The sentence sends a clear message that a tax crime is a violation of law and can result in incarceration and other punishments," the department said.