The State Department of Taxation said a criminal complaint has been filed against a Honolulu resident for failing to file his annual return and reconciliation forms for General Excise Tax return for the years 2002 through 2005.

The department said the complaint was filed in First Circuit Court in Honolulu earlier this month against Curtis M. Miyahara. It said failing to file a return is a misdemeanor and upon conviction, one could be fined $25,000 and imprisoned of not more than one year for each year, or probation.