Hawai'i's Department of Taxation has a warning for tax scofflaws: Pay up or face public shame when your name appears on a new Web page identifying the state's biggest tax delinquents.

The tax agency plans to start posting names of businesses and individuals who owe the most to the state in the next several weeks. It is readying a Web page linked to the agency's Internet site that will list the name, the type of tax being disregarded and how much the person or business owes.

"We sent them letters last week telling them if they don't pay up entirely or make arrangements to go on an installment plan, that their names will be posted," said Sandy Yahiro, Tax Department deputy director.

In all, letters were sent to 41 tax slackers who owe a total of $23 million in late payments, penalties and interest.

This kind of effort has become standard practice in recent years in more than a dozen other states, which have been publishing names of their biggest tax offenders to boost tax collections. The California Franchise Tax Board began posting the names of the state's top 250 tax derelicts in 2007 and deems the program a success.

"This year, we're very pleased," said tax board spokesman John Barrett, explaining that legislators hoped to collect $5 million annually when they enacted the program. So far this year, it's generated $14 million.

California's list makes for interesting reading at times, as Hawai'i's might if it includes prominent people or businesses.

"That's the unique thing here in California. We get celebrities and sports figures and other well-known names on the list. Not many, but a handful," Barrett said.

People who've shown up as negligent taxpayers there include O.J. Simpson, singer Dionne Warwick and comedian Sinbad Adkins.

Other states' lists have included a state senator, NFL player, prominent political adviser and real estate developers. Among other locales with such lists are Pennsylvania, Georgia, New Mexico, North Carolina and Connecticut.

Yahiro would not preview who might be on Hawai'i's list.

$374.9 MILLION OWED

Hawai'i's program is part of a vow made by Gov. Linda Lingle to go after tax delinquencies. Tax director Kurt Kawafuchi also has been looking into ways to collect an estimated $2 billion in reported and unpaid taxes annually, about half of which come from cash transactions that escape levies.

At the end of the state's fiscal year in June 2008, the delinquent tax balance stood at $374.9 million.

The state would like to work down that balance as it looks to whittle down a budget shortfall projected in coming years.

Moreover, there's the fairness issue of everyone who owes taxes paying them.

The governor has "made it a focus to get the revenue and make sure everybody pays their fair share," said Lingle spokesman Russell Pang.

That includes following other states in establishing a sort of Web-based taxpayer hall of shame.

Yahiro said she expects the Web page to debut with about two dozen tardy taxpayers listed as the state begins naming names.

"I hope that I have none to put on there," Yahiro said, explaining that she hopes all 41 people and businesses on the letters list respond by paying off the delinquencies. But realistically, the number on the online list will probably be around 25 or so, she said.

"This is new, so we don't know what to expect."

ONLY BIG DEBTORS

To qualify for the list, people must have overdue state taxes, penalties and interest of at least $100,000. Business bills need to total at least $250,000. California's program has a threshold of $100,000 but some states publish lower figures. Montana, for example, publishes names of anyone who is late on taxes totaling $20,000 or more.

The program was reviewed and approved by the state attorney general's office, which noted that such delinquencies are already a matter of public record.

Yahiro said any taxpayers involved in appeals or litigation pending over the taxes will be kept off the delinquent roll. Barrett said most of California's success with its top 250 has come after notification letters are sent out and before the names being published.

"It's the notification letter that generates the lion's share of the income," he said.

Yahiro expects there may be a flurry of people paying off their tax levies. Nonetheless, there will be some who appear on the list when the Web page goes live.

"It will be very interesting when it is posted," she said.