Section 25
Offences by bodies corporate etc.
of Employee Trust Act ( Formerly Known as Tabung Amanah Pekerja Act )
Where an offence against this Act or any regulations or rules made thereunder committed by a body corporate, partnership, association or other body of persons is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of any director, manager, secretary or other similar officer of that body corporate, partnership, association or other body of persons, or any person who was purporting to act in that capacity, he as well as that body corporate, partnership, association or other body of persons is guilty of that offence and liable to be proceeded against and punished accordingly.
Penalties 26.
(1)
Any person convicted of an offence under this Act for which no penalty is provided is liable to a fine not exceeding $3,000 and in the case of a second or subsequent offence to a fine not exceeding $10,000 and the court before which the conviction is had shall in addition to the fine order him to pay the amount of any contributions together with any dividend due thereon certified by an officer appointed by the Board in that behalf to be due from that person at the date of the conviction and the amount may be recovered according to the law for the time being in force relating to the recovery of fines.
[S 9/2024; S 10/2024]
(2)
Where an employer fails to comply with any order made under subsection (1), the court shall, on the application by the Board, issue a warrant to levy the employer’s property for the whole amount of the arrears by way of distress and sale of the employer’s property.
Sanction for prosecution 27.
No court shall take cognisance of any offence under this Act or any regulations or rules made thereunder except with the sanction of the Public
Prosecutor.
Employee Trust
B.L.R.O. 1/2026 29
Compounding of offences 28.
The Board with the concurrence of the Minister may compound any offence punishable under this Act or any regulations or rules made thereunder by requiring the payment of any sum of money as the Board thinks fit towards such compound, being a sum not exceeding the amount of the maximum fine to which that person would have been liable if he had been convicted of the offence.
Saving for criminal proceedings 29.
The provisions of this Act or of any regulations or rules made thereunder shall be without prejudice to any other proceedings under any other written law.
Certificate of authorised officer to be evidence 30.
In any legal proceedings a copy of an entry in the accounts of the
Trust duly certified under the hand of such officer of the Board as it may authorise shall be prima facie evidence of such entry having been made and of the truth of the contents thereof.
Conduct of prosecutions 31.
Proceedings in respect of any offence under the provisions of this Act or of any regulations or rules made thereunder may be conducted by an officer authorised in writing in that behalf by the Chairman of the Board.
Civil proceedings to recover contributions 31A.
(1)
Notwithstanding the provisions of any other written law all contributions payable under this Act may, without prejudice to any other remedy, be recoverable by the Board summarily as a civil debt.
(2)
Proceedings for such summary recovery may be instituted by any person authorised in that behalf by the Board and that person may conduct such proceedings.
(3)
In subsection (1), “contributions” includes any dividend, service charge and penalty on any contribution charged by the Board under this Act or any subsidiary legislation made thereunder.
Employee Trust 30
Joint and several liability on directors etc.