Section 35
Penalty for offences not otherwise provided for
of National Retirement Scheme Act
(1)
Any person who contravenes any provision of this Act or any regulations made thereunder is guilty of an offence and if no penalty is expressly provided in this Act or the regulations made thereunder shall on conviction be liable to a fine not exceeding $3,000, and in the case of a 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 contribution 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 in accordance with the law for the time being in force relating to the recovery of fines.
(2)
Where an employer fails to comply with any order made under subsection (1), the court shall, on application by the Board —
(a)
issue a warrant for the levy of the amount by distress and sale of any property belonging to the employer; or
(b)
direct that in default of payment of the fine, the employer shall suffer imprisonment for a certain term.