Haw. Rev. Stat. § 231-35: Wilful failure to file return, supply information, or secure a license.

Any person required to make a return, make a report, keep any records, supply any information, or secure any license required under title 14, who wilfully fails to make the return, make the report, keep the records, supply the information, or secure the license, at the time or times required by law, shall in addition to other penalties provided by law, be guilty of a misdemeanor and upon conviction, shall be subject to one or any combination of the following:

(1) A fine of not more than $25,000;

(2) Imprisonment of not more than one year; or

(3) Probation;

provided that a corporation shall be fined not more than $100,000.