An Oahu woman who used her residence for short-term rentals pled guilty to failing to file general excise and transient accommodations tax returns for three years.

Marlene Roth plead of guilty to six counts of failing to file her tax returns from 2003 through 2005.
The court, over the State's objection, granted Roth a deferred acceptance of guilty plea and she was given a one-year deferral. As part of the court's terms of the deferral, Roth was ordered to make payments toward a restitution amount of $11,479 at the rate of $120 per month. In addition, Roth must perform 600 hours of community service in lieu of a fine and was ordered to be tax compliant throughout the deferral period.