Social Welfare (No. 2) Act, 1987

Production of records by employers for inspection.

5.—The Principal Act is hereby amended by the insertion after section 114 of the following section:

“114A.—(1) Where a person is required by section 114 (3) to produce records required under regulations made under section 15 (5) he shall produce such records at his registered address or his principal place of business as an inspector may require.

(2) A person who fails to comply with subsection (1) as soon as may be following the issue of a written demand sent by registered post to him at his registered address or his principal place of business shall be guilty of an offence and shall be liable—

(a) 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 such fine and such imprisonment, or

(b) 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 such fine and such imprisonment.”.