A delinquent report service charge of $33.00 shall be assessed against an account for which a report such as, but not limited to, (1) a statement of gross receipts, or (2) a wharfage report, is delinquent. If the delinquency continues, a new delinquent report service charge shall be assessed each month and shall continue to be assessed each month until the report is correctly submitted.
Haw. Code R. § 19-44-6.1