HRS §187A-12.4
False statements in required documents
This section makes it a crime to lie or misrepresent important facts in any document required under this part of the law or its rules. It applies to anyone who knowingly does this. The penalty is a petty misdemeanor, with punishment set by law.
everyone
The statute, as written — Misrepresentation or false statement in receipts and reports.] Any person who knowingly misrepresents any material fact or makes a false statement in any document required by subtitle 5 of title 12, o
r any rule adopted thereunder, shall be guilty of a petty misdemeanor and punished as provided by law.
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