Section 45: Offences

45. Offences (1) Any person who— (a) for the purposes of or in connection with a claim for a benefit either for himself or on behalf of any other person, knowingly— (i) makes a false statement or a statement which he knows or ought to have known to be false in any material particular; N21 – 27 [Issue 1] National Pensions Act (ii) makes a false representation; or (iii) fails to disclose a material fact; (b) fails within the prescribed time limit to pay contributions; (c) otherwise fails to comply with this Act or any regulations made under it, shall commit an offence. (2) (a) A person shall— (i) on conviction for an offence under subsection (1) (a) or (c), other than failure to comply with regulations made under this Act, be liable to a fine not exceeding 5,000 rupees and to imprisonment for a term not exceeding 3 months; (ii) on conviction for an offence under subsection (1) (c) of failure to comply with regulations made under this Act, be liable to a fine not exceeding 50,000 rupees and imprisonment for a term not exceeding 12 months. (b) A person shall, on conviction for an offence under subsection (1) (b), be liable— (i) in the case of a person who employs an employee in domestic service, to a fine not exceeding 5,000 rupees and to imprisonment for a term not exceeding 3 months; or (ii) in any other case, to a fine equal to the amount of the unpaid contributions or 50,000 rupees, whichever is the higher, and to imprisonment for a term not exceeding 12 months. (c) A person shall, on conviction for an offence under subsection (1) (b) or (c), in addition to any penalty imposed upon him under this subsection, be ordered to pay to the Minister the amount of any unpaid contribution or surcharge. (d) A person shall, on conviction for an offence under section 25 (4), in addition to any penalty imposed upon him, be ordered to pay to that employee the remuneration due to him. (3) An order made under subsection (2) (c) may be enforced in the same manner as a judgment delivered by a Court in its civil jurisdiction. (4) Where a person has received a benefit to which he is not entitled or which he was not qualified to receive or was disqualified from receiving, the amount of the benefit may be recovered by the Minister in accordance with section 45 B. [S. 45 amended by Act 10 of 1986; Act 25 of 2000.]