Hawai'i resident Rodney D. Villanueva has agreed to plead guilty to charges in a 10-count criminal complaint that alleges he filed a false state income tax return and skipped filing general excise and income tax returns for several years, the state Department of Taxation said.

The state alleged Villanueva filed a false income tax return for 2006 after failing to file such returns for the tax years 2002 through 2005. It also claimed Villanueva didn't file annual general excise tax returns from 2002 to 2006.

Filing a false return is a felony and carries a fine up to $100,000. Not filing a return caries a fine of up to $25,000 per violation and jail time not to exceed a year.

The tax department reported a plea via complaint was agreed upon between the defendant and the state Attorney General.