Section 15: Offences (As Amended by Section 13 of The Industrial Training Fund (Amendment) Act 2011)

(1)
If any employer fails, neglects or refuses to furnish the required returns specified in section 14 of this Act, the Director-General of the Fund or any staff authorised on his behalf shall be and is hereby empowered to assess, according to his best judgment, the appropriate contribution the employer shall pay to the Fund; but such assessment shall not affect the authority of the Director-General or any staff authorised on his behalf to assess the actual amount of the employer's liability when the employer subsequently makes his returns.
(2) Any person who-
(a)
knowingly or recklessly furnishes in pursuance of any requirement under section 14 of this Act, any returns or other information which is false in a material particular; or
(b)
wilfully makes a false entry in any record required to be produced under that section, or with intent to deceive, makes use of any such entry which he knows to be false,
shall be guilty of an offence.
[1990 No. 44.]
(3)
Any person who is found guilty of an offence under subsection (2) of this section
shall be liable on conviction-
(a)
in the case of a body corporate to a fine of #500,000 for a first offence and #1,000,000 for each subsequent offence; and
(b)
in the case of the Chief Executive, Secretary or other principal officer of the company to a fine of # 50,000 or two years imprisonment for a first offence and three years imprisonment without option of fine for each subsequent offence.