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Payment of contributions and keeping of records.
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6.—Section 15 of the Principal Act is hereby amended by the insertion after subsection (6) of the following subsections:
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“(7) Where records are required to be kept by employers under regulations made under subsection (5) in so far as they relate to the recording of payment of earnings and the periods to which such earnings refer such records shall be recorded at or before the time of payment of such earnings.
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(8) A person who fails to comply with subsection (7) shall be guilty of an offence and shall be liable—
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(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
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(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.”.
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