Section 31 — National Retirement Scheme Act

(a)

for any purpose connected with this Act —

(i)

knowingly makes any false statement; or

(ii)

produces or furnishes or causes or knowingly allows to be produced or furnished any document which he knows to be false in a material particular;

(b)

fails to pay to the Scheme within such period as may be prescribed any amount which he is liable under this Act to pay in respect of or on behalf of any employee in any month;

(c)

obstructs any officer or employee of the Board in the discharge of his functions as such;

(d)

fails to comply with any regulations made under this Act; or

(e)

fails to pay to the Board within such period as may be prescribed any amount which he is liable to pay under this Act, is guilty of an offence.