Section 33, The National Social Security and Insurance Trust Act, 2001

(1) Criminal proceedings under this Act may be instituted by the Board or any officer of the Trust authorised by the Board. (2) The Court, when convicting any person of an offence under this Act, may, without prejudice to any civil remedy, order such person to pay to the Trust the amount of any contribution together with any interest or penalty thereon, due from such person to the Trust at the date of conviction and such amount may be recovered in the same manner as a fine and shall be paid to the Trust for the credit, where applicable, of the account of the member of the scheme. [Margin: Civil proceedings.]