Health Contributions Act, 1979
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Offences. |
12.—(1) Without prejudice to the provisions of this Act or any regulations under it or to any other enactment referred to in this Act or regulations under such an enactment, if any person, whether for himself or some other person— | |
(a) fails or refuses to comply with a requirement of a regulation under this Act, | ||
(b) knowingly makes any false statement or false representation or knowingly conceals any material fact in relation to any such requirement, or | ||
(c) produces or furnishes, or causes or knowingly allows to be produced or furnished, any document or information in relation to any such requirement which he knows to be false in a material particular, | ||
he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £500 or, at the discretion of the court, to imprisonment for any term not exceeding twelve months, or to both. | ||
(2) Where a person fails to pay, in accordance with regulations, a health contribution which he is obliged to pay under section 6 or 7 of this Act, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £500. | ||
(3) A prosecution for an offence under this Act may be brought at the suit of the Minister, the appropriate health board or the Collector-General. |