s 31 Imposition of surcharge
(1) A person who is or was in the employment of the Commission may be surcharged if it appears to the Commission that the person— (a) has failed to collect money owing to the Commission for the collection of which he is or was responsible; (b) is or was responsible for any improper payment of money from the Commission or for any payment of money which is not duly approved; (c) is or was responsible, directly or indirectly, for any deficiency in, or for the destruction of, any money, store or other property of the Commission; (d) has failed to make any payment, or is or was responsible for any delay in the payment from the Commission, of any money to any person to whom such payment is due under any law, or under any contract, agreement or arrangement entered into between that person and the Commission; or (e) being or having been an accounting officer, fails or has failed to keep proper accounts or records. (2) In this section, “accounting officer” includes an employee who is charged with— (a) the duty of collecting, receiving or accounting for, or who in fact collects, receives or accounts for, any money of the Commission; (b) the duty of disbursing, or who does in fact disburse, any money of the Commission; or (c) the duty of receiving, keeping in custody, disposing of or accounting for, any store and property of the Commission or who in fact receives, holds, disposes or accounts for such store and property.