Section 23: Offences
consolidated text (as at 2002). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
23. Offences
(1) Every person who—
(a) without any reasonable excuse fails to comply with any direction
given by the Fund under this Act;
(b) knowingly furnishes to the Fund any information or produces any
document which is false or misleading in a material particular;
(c) obstructs an employee of the Fund in the performance of his functions under this Act; or
(d) contravenes any provision of this Act or of any regulations made
under this Act,
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 10,000 rupees and to imprisonment for a term not exceeding
12 months.
(2) On conviction for an offence under section 14 (1) and subsection (1)
of this section, a person shall, in addition to the fine imposed by the Court
pay—
(a) a fine of twice the amount of unpaid contributions; and
(b) the amount of all unpaid contributions and surcharge to the
Fund.
(3) An order made under subsection (2) (b) may be enforced in the same
manner as a judgment delivered by a Court of civil jurisdiction.
[S. 23 amended by s. 12 of Act 37 of 2002 w.e.f.1 January 2003.]