Section 12-5-26 - Excusable failure in failing to file(a) As used in section 383-66(4), Hawaii Revised Statutes, excusable failure connected with the filing of any report is a result due to circumstances beyond the employer's control.(b) In determining whether an employer's act constituted excusable failure, the department may consider any relevant evidence presented which relates to: (1) The employer's reasons for the failure, and efforts taken to avoid the failure;(2) The employer's compliance history of reporting; and(3) The employer's prior penalty waiver requests.(c) Situations where excusable failure may be found include, but are not limited to: (1) Illness, injury or personal problems suffered by the employee who prepares the reports;(2) Abrupt termination of an employee who prepares the reports;(3) Destruction or loss of records due to fire, theft, or other causes beyond the control of the employer; or(4) Employer is in receivership or under bankruptcy proceedings which prevent submission of a timely report.[Eff. 8/5/88] (Auth: HRS § 383-92) (Imp: § 383-66(4))