ยง40-96ย  Penalty for violating.ย  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. [L 1898, c 39, ยง34; am L 1903, c 8, ยง2; RL 1925, ยง1434; RL
1935, ยง561; RL 1945, ยง1563; RL 1955, ยง34-12; am L 1957, c 152, ยง1; HRS ยง40-96]