Haw. Rev. Stat. § 235-105: Failure to keep records, render returns, or make reports by responsible persons.

The penalties provided by sections 231-34, 231-35, and 231-36 shall apply to any person, whether acting as principal, agent, officer, or director for oneself, itself, or another person and shall apply to each single violation. These penalties shall be in addition to other penalties provided by law.