Section 8
Section 8
(1)
Any employer who without lawful excuse (the proof whereof shall lie on him) -
(a)
wilfully refuses or neglects to furnish the particulars or information required within the time allowed for furnishing the same, or to furnish the same in the form specified or prescribed, or to authenticate the same at the place or in the manner specified or prescribed for delivery thereof; or
(b)
wilfully furnishes or causes to be furnished any false particulars of information in respect of any matter specified in the notice requiring par-ticulars of information to be furnished; or
(c)
refuses to answer, or wilfully gives a false answer to any question necessary for obtaining any information or particulars required to be furnished under this Act;
shall be guilty of an offence: Penalty, a fine of $2,500 and imprisonment for 6 months, and in the event of a continuing offence a further fine of $50 for every day during which the
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Employment Information offence continues, and in respect of false particulars, in-formation and answers, the offence shall be deemed to con-tinue until true particulars, information or answers have been furnished or given.
(2)
A certificate under the hand of the Commission-er stating that such returns have not been furnished or are incorrect shall be sufficient prima facie evidence of the facts stated in such certificate.