Industrial Training (Apprenticeship Levy) Act, 1994

Offences.

15.—(1) Without prejudice to the provisions of this Act or any regulations under it or to any other enactment referred to in this Act, if an employer—

(a) fails or refuses to comply with a requirement of this Act or of a regulation under this Act,

(b) knowingly makes any false statements 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 the employer knows to be false in a material particular,

that employer shall be guilty of an offence and 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 12 months, or to both,

(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.

(2) Where a person after conviction for an offence under this section continues the contravention, such person shall be guilty of an offence on every day on which the contravention continues and be liable for each such offence—

(a) on summary conviction, to a fine not exceeding £200,

(b) on conviction on indictment, to a fine not exceeding £2,000.

(3) A prosecution for a summary offence under this section may be brought by An Foras, the Collector-General or the Minister.