The state has carried through with its promise to post names and balances owed by its biggest tax offenders, publishing late yesterday a Web page listing people and companies that together owe more than $17.4 million.

The Web site listed the names of 39 people and five companies who owed the state anywhere between $121,063 and $1.99 million. At least one person on the list said he felt he had been unfairly included.

"We don't owe them anything as far as my accountant says," said Paul L. Klink, a former advertising executive, who said he is in the process of appealing the levy and shouldn't have been included.

"My accountant said if anything, they might owe us. It's just been a big mess."

The list also included a name similar to a past sports figure in the state, but there was not enough information in what the state released to conclusively identify him as such. The person also couldn't be reached for comment.

The state sent letters earlier this month to alleged tax scofflaws who owed $23 million in taxes, penalties and interest. They were informed their names would be listed on the Web site, http://hawaii.gov/tax/a2_b2_2delinq.htm, if they didn't make arrangements to pay.

Since that time, six took steps to avoid appearing on the list, including several arranging tax payment plans. One filed for bankruptcy.

State Department of Taxation Deputy Director Sandy Yahiro said one taxpayer who owed $3.2 million has made arrangements to pay. The state has a goal of eventually collecting $5 million a year from people who either are going to be on the list or those who pay to get off it.

More than a dozen states already have such programs as their tax directors attempt to boost collections. The California Franchise Tax Board in early April posted the latest edition of its top 250 tax derelicts; the amounts ranged from about $218,000 to $9.9 million.

Those on the list included singer Dionne Warwick ($2.2 million owed), comedian Sinbad Adkins ($2.5 million) and actor Burt Reynolds ($225,000).

California's tax authority has deemed the project a success, raising more than $14 million this year after letters were sent to tax offenders and before the list was published.

Yahiro said Hawai'i has the authority to publish a similar list here under a state law that requires it to make the names and amounts owed of tax delinquents public. She said a decision hasn't been made about whether it will be expanded or how often new names will be published.

It's "kind of like a work in progress," Yahiro said, noting the number of names and the look of the listing may change as time passes.

Klink complained he should not have been included since he is appealing the state's delinquency assertion.

He said the state had taken revenue from a business but not subtracted expenses from it in saying he and his wife owed general excise, withholding and income taxes totaling more than $500,000.

Yahiro said no formal appeal had been received from Klink. She said any taxpayer who has a formal appeal with the department does not appear on the Web site.

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