Two Maui men were in state court Monday in separate tax cases, the state Department of Taxation announced.

John R. Dunning was sentenced for failing to file his general excise and transient accommodations tax returns for the years 2001 through 2005. Judge Rhonda Loo found Dunning guilty of the failure to file charges and denied this request for a deferral.

He was ordered to pay court fees and a $12,000 fine within six months. His proof of compliance hearing is scheduled for June 4.

In another matter, a criminal complaint was filed against Lars Holberg-Olsen, who is accused of failing to file his general excise annual returns for tax years 2002 through 2006.

His case was continued to Jan. 14.

Willful failure to file a return is a misdemeanor that carries a maximum penalty of $25,000 and one year in prison per violation.