HRS §40-95
Penalty for false evidence
This section says that if you deliberately and corruptly lie while being questioned by the comptroller, you face the same punishment as someone convicted of perjury. It does not set a specific penalty here.
everyone
The statute, as written — Penalty for false evidence
If any person, in the course of the person's examination before the comptroller, wilfully and corruptly gives false evidence, the person so offending shall incur the same penalties as are or may be provided against persons convicted of perjury.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.