Section 122
Offences
ActIn forceProvision 123 of 153
Section 122
Any employer who, without reasonable excuse, the proof of which shall lie on him —
(a)
neglects or refuses to produce any contracts of service, books of account of salary, registers or other documents concerning any employee or relating to that employee’s employment as required under section 120(1)(b);
(b)
hinders or obstructs the Commissioner or any authorised officer in the exercise of the power under section 120(1); or
Employment 82
(c)
makes to the Commissioner or an authorised officer exercising the power under section 120(1) a statement either orally or in writing which is false in a material particular, is guilty of an offence and liable on conviction to a fine not exceeding $2,000, imprisonment for a term not exceeding one year or both.