HRS §40-96
Penalty for not following comptroller's rules
This section says that public accountants and others must follow the comptroller's rules, show up for exams, bring requested records, and answer lawful questions. If they don't, they can be fined. The fine is set by a court after conviction.
everyone
The statute, as written — Penalty for violating
Any public accountant or person who fails or neglects to conform to any of the regulations contained in this chapter, or to attend the comptroller for the purpose of being examined or to produce any accounts, books, vouchers or other documents or to answer any other lawful question when required so to do by the comptroller, shall be liable to a penalty of not less than $25, nor more than $100, on conviction.
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