Offences and penalties

(1) Any employer who deducts or recovers or attempts to deduct or otherwise recover the whole or any part of the contributions of the employer in respect of any person from the wages or other remuneration of such person commits an offence and is liable on summary conviction to a fine not exceeding five hundred dollars, and in default of such payment to imprisonment for a term not exceeding six months. The court shall in addition to any fine order the payment by the employer to the employee of such sum as is proved to the satisfaction of the court to have been deducted or recovered from the employee’s wages or other (2) A person commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars or to imprisonment for a term not exceeding five years or to both such fine and term of imprisonment if that person51 (a) buys, sells or offers for sale, takes or gives in exchange, or takes in pawn any registration card; (b) without lawful excuse is in possession of any registration card issued in the name of any other person; (c) for the purpose of obtaining any benefit or other payment under this Act, whether for himself or some other person, or for any other purpose connected with this Act– (i) knowingly makes any false statement or false representation; or (ii) knowingly allows to be produced or furnished, any document or information which he knows to be false in a material particular; or (d) willfully hinders, obstructs or molests the Manager or an officer designated as inspector in accordance with section 40 in the exercise of any of the powers and functions conferred upon him by this Act. (3) If any person commits an offence under this Act and no penalty is provided therefor, that person is liable on summary conviction to a fine not exceeding five hundred dollars for such offence, or where the offence consists of continuing any such contravention or failure after conviction thereof, to a fine of five hundred dollars for each day on which it is continued.