Three O'ahu residents have been sentenced for tax evasion in the first two weeks of June.

On June 2, attorney Thomas D. Collins pleaded guilty to eight counts of willful failure to file from 2004 through 2006 and was ordered to pay restitution of $41,980. He also was fined $16,000 and ordered to pay $440 in other court fees.

On June 5, District Judge Blake Okimoto sentenced two O'ahu residents, attorney Emmanuel Guerro and Veronica Esteban, for failing to file their annual excise tax returns.

Guerro pleaded no contest to three counts of failing to file between 2003 and 2006 and was fined from $500 to $1,500 per count and ordered to pay $165 in other court fees.

Both Collins and Guerro were given a one-year deferral, which means the record will be wiped clean if the restitution and fines are paid within a year.

Esteban, a businesswoman and investor, asked for a deferral but Okimoto denied her request saying she "should have known better."

She was ordered to pay restitution of $15,436, a fine of $10,000 for failing to file from 2001 to 2005, a probation services fee of $375, and other court fees totaling $275. She also must perform 100 hours of community service.

For fiscal year 2009, there have been 21 tax evasion convictions, down from 30 in 2008, the state tax department said.