§235-105  Failure to keep records, renderreturns, or make reports by responsible persons.  The penaltiesprovided 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 penaltiesshall be in addition to other penalties provided by law. [L Sp 1957, c 1, pt of§2; am L Sp 1959 2d, c 1, §16; Supp, §121-39; HRS §235-105; gen ch 1985; am L1995, c 92, §11]