Appeal; Enforcement; Penalties

HRS div. 1, tit. 5, ch. 40, pt. V

in effect

HRS §40-92 Examining persons, books

40-92. Examining persons, books The comptroller may, by precept under the comptroller's hand in the form contained in section 40-93, require all such persons as the comptroller may think fit to appear personally before the comptroller at any time and place to be named in the precept, and to produce to the comptroller all such accounts, books, and papers in the possession or control of these persons as shall appear to be necessary for the purpose of their examination. The comptroller may when the comptroller shall so have occasion, cause search to be made and extracts to be taken from any book, paper, or record in the custody of any public officer without paying any fee for the same; and every officer having the custody of any book, paper, or record shall make such search and furnish such extracts as thereto requested. [L 1898, c 39, §21; RL 1925, §1438; RL 1935, §565; RL 1945, §1569; RL 1955, §34-18; am L 1957, c 152, §1; HRS §40-92; gen ch 1985]

HRS §40-93 Form of notice to appear for examination

40-93. Form of notice to appear for examination To............................... By virtue of the authority vested in me by chapter 40 of the Hawaii Revised Statutes, you are hereby required to appear before me at........................on........................and to bring with you for the purpose of examination a certain book (or as the case may be) and to be examined by and before me touching and concerning matters required to be investigated by me pursuant to the provisions of the chapter. Witness my hand this ..... day of ....., 19..... .............................. Comptroller. [L 1898, c 39, sch D; RL 1925, §1469; RL 1935, §595; RL 1945, §1599; RL 1955, §34-49; am L 1957, c 152, §1; HRS §40-93]

HRS §40-94 Examination under oath

40-94. Examination under oath The comptroller shall examine upon oath, which oath the comptroller may administer, all persons whom the comptroller thinks fit to examine touching the receipts and expenditures of money, and touching all other things and matters necessary for the due execution of the powers vested in the comptroller by this chapter. [L 1898, c 39, §22; RL 1925, §1439; RL 1935, §566; RL 1945, §1570; RL 1955, §34-19; am L 1957, c 152, §1; HRS §40-94; gen ch 1985]

HRS §40-95 Penalty for false evidence

40-95. Penalty for false evidence If any person, in the course of the person's examination before the comptroller, wilfully and corruptly gives false evidence, the person so offending shall incur the same penalties as are or may be provided against persons convicted of perjury. [L 1898, c 39, §35; RL 1925, §1440; RL 1935, §567; RL 1945, §1571; RL 1955, §34-20; am L 1957, c 152, §1; HRS §40-95; gen ch 1985]

Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol01_Ch0001-0042F/HRS0040/HRS_0040-.htmFetched: 11/10/2026