s 101 Offence
101.—(1) Any employer who —(a) wilfully refuses or without lawful excuse (the proof of which is to lie on the employer) neglects to furnish the particulars or information required within the time allowed for furnishing the particulars and information, or to furnish the particulars and information in the form specified or prescribed, or to authenticate the particulars and information at the place or in the manner specified or prescribed for the delivery thereof; (b) wilfully furnishes or causes to be furnished any false particulars or information in respect of any matter specified in the notice requiring particulars or information to be furnished; or (c) refuses to answer, or wilfully gives a false answer to, any question necessary for obtaining any information or particulars required to be furnished under this Act, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both, and in the case of a continuing offence to a further fine not exceeding $500 for every day during which the offence continues, and in respect of false particulars, information and answers, the offence is deemed to continue until true particulars, information or answers have been furnished or given. (2) A certificate under the hand of the Commissioner stating that such returns have not been furnished or are incorrect is sufficient prima facie evidence of the truth of the facts stated in the certificate. (3) Subsections (1) and (2) do not apply to any information furnished or required to be furnished under section 96A by an employer on the retrenchment of any employee by the employer.[55/2018]