Every public accountant collecting or receiving revenue or other moneys on behalf of the State shall pay weekly, or at such times as may be otherwise specially appointed, into the treasury all sums of money collected or received by the public accountant on account of the revenue or otherwise.
HRS § 40-32
Failure to dispose of money as required, is a breach.16 Haw. 123. Includes money paid under protest pending litigation.17 Haw. 364.