HRS §231-95
Failure to keep adequate books and records
If you must keep books or records under title 14, you have to show them when the special enforcement section asks, or soon after if that's reasonable. Not doing so can lead to a fine. The fine is higher for cash-based businesses.
businesses
The statute, as written — Failure to keep adequate books and records
It shall be unlawful for any person required under title 14 to keep books or records to fail to produce the books or records upon demand by the special enforcement section, or as soon thereafter as is reasonable under the circumstances. Any person who violates this section shall be subject to a fine not to exceed $1,000; provided that if the person is a cash-based business, the fine shall not exceed $2,000.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.