A Kahului accountant who does tax preparation work and a Makawao real estate executive were charged last week with failing to file general excise tax returns.

Accountant James A. Ericson and Realtor Albert V. Chiarella have been ordered to appear at Wailuku Division District Court Hoapili Hale on May 22.

Ericson is charged with failing to file his annual general excise tax returns for the years 2002 through 2005 while Chiarella did not file returns for his company from 2001 through 2005.

Failing to file a return is a misdemeanor punishable by a maximum fine of $25,000, up to one year imprisonment or probation for each year a return was not filed.