Social Welfare Act, 1991

Offences.

30.Section 115 of the Principal Act is hereby amended by the insertion after subsection (2) of the following subsection:

“(2A) (a) Any employer, or any servant or any agent acting on behalf of such employer, who, for the purpose of evading or reducing the amount of his liability in respect of employment contributions which he is liable to pay under this Part and which he has not paid—

(i) knowingly makes any false statement or false representations or knowingly conceals any material fact, or

(ii) produces or furnishes, or causes or knowingly allows to be produced or furnished, any document or information which he knows to be false in a material particular,

shall be guilty of an offence.

(b) A person who is guilty of an offence under this subsection shall be liable—

(i) on summary conviction to a fine not exceeding £1,000 or (at the discretion of the court) to imprisonment for a term not exceeding one year, or to both, or

(ii) on conviction on indictment to a fine not exceeding £10,000 or (at the discretion of the court) to imprisonment for a term not exceeding three years, or to both.”.