Should an employer fail to provide coverage after deducting and withholding contributions from the individual employees, the employer shall deposit such contributions not to exceed 0.5 per cent of the employees' weekly wages, as determined pursuant to section 392-43, HRS, into the special fund when ordered by the director. Contributions in excess of 0.5 per cent of the employees' weekly wages shall be refunded to the employees. The employer's compliance with this section shall not hold the employer immune to the requirements of the statute.
Haw. Code R. § 12-11-49