Section 32, The National Social Security and Insurance Trust Act, 2001

(1) Any person who— (a) with intent to evade payment of any contribution or any other amount due from him, knowingly makes any false statement or representation, or produces or furnishes or causes to be produced or furnished any document or information which he knows to be false in a material particular; (b) in order to benefit himself or some other person, knowingly makes any false statement or representation or produces or furnishes or causes to be produced or furnished, any document or information which he knows to be false in a material particular; (c) wilfully misrepresents or fails to disclose any material fact or fails to pay to the Trust within such period as may be prescribed any amount which he is liable to pay under this Act or regulations made thereunder; (d) wilfully obstructs or assaults any inspector, officer or servant of the Trust in the discharge of his duties; or (e) without reasonable excuse, proof of which shall be on him, fails to comply with any provision of this Act or regulations made thereunder, commits an offence and shall be liable on summary conviction— No. 5 The National Social Security and Insurance Trust Act 2001 17 (i) in respect of an offence under paragraph (a), (b) or (c) to a fine in a sum equivalent to any amount owed to the Trust or to imprisonment for a term not exceeding five years or to both; and (ii) in respect of an offence under paragraph (d) or (e), to a fine not exceeding Le5,000,000.00 or to imprisonment, for a term not exceeding five years or to both. (2) Where an employee of the Trust conspires or aids and abets any other person in the commission of any offence specified in subsection (I ), such employee shall, on summary conviction, be liable to the same punishment as prescribed in that subsection. [Margin: Institution of criminal proceedings.]