Hawaii Revised Statutes Division 1. Government § 383-73

(a) A penalty of ten per cent or $100, whichever is greater, shall be added to the amount of all delinquent contributions, as hereafter defined, and any delinquent contribution and penalty remaining unpaid fifteen days after the date of delinquency shall bear interest from the date of delinquency at the rate of two-thirds of one per cent for each month or fraction of a month until paid. Any penalty and interest assessed pursuant to this section shall be added to the contribution and shall be collected as a part of the contribution. For the purposes of this section, a contribution shall be deemed delinquent:

(b) Except in cases of fraud or wilful violation of this chapter, or wilful refusal to make a return, the director may, in a case of excusable failure to file a return, or pay a contribution within the time required by this chapter, or in a case of uncollectibility of the whole amount due, remit any amount of penalties or interest added to any delinquent contribution; provided that a claim of nonliability shall not be deemed as a refusal to make a return.

(c) The department shall keep a record of any remittance approved by the director.

(d) Whenever an employer makes a partial payment of a sum owed for delinquent contributions, penalties, and interest, the amount received by the director shall first be credited to interest, then to penalties, and then to principal.