(1) A person who

(a) fails or refuses to register any establishment owned or set up by that person or to register any worker under this Act, or

(b) with intent to evade payment of a contribution or any other amount due knowingly makes a false statement or representation, or produces or furnishes or causes to be produced or furnished a document or information which that person knows to be false in a material particular;

(c) for personal benefit or for any other person, knowingly makes a false statement or representation or produces or furnishes, or causes to be produced or furnished, a document or information which that person knows to be false in a material particular;

(d) fails without reasonable excuse or refuses to submit its contribution payment with a contribution report or accompany contributions to the Trust within the prescribed period in the form and manner prescribed;

(e) wilfully obstructs or assaults an inspector, officer or servant of the Trust in the discharge of duties; or

(f) without reasonable excuse, proof of which shall be on that person, fails to comply with a provision of this Act or Regulations made under this Act, is liable on summary conviction

(g) in respect of a an offence under paragraph (a) (b) or (c ) to a fine not exceeding the amount of contribution and penalty owed to the Trust or to imprisonment for a term not exceeding five years or both, or

(h) under paragraph (d), (e) or (f) to a fine not exceeding two thousand five hundred penalty units or to imprisonment for a term not exceeding five years or to both.

(2) Where an employee of the Trust conspires or aids and abets another person in the commission of an offence specified in subsection (1), the employee is on summary conviction liable to the same punishment as provided under subsection (1).