National Training Fund Act 2000

Offences and penalties.

8

8.—(1) An employer or the agent of an employer who does not pay levy which is due and payable under section 3 shall be guilty of an offence.

(2) An employer or an employed contributor or an agent of either of them, who, in purported compliance with any provision of this Act, provides an answer or explanation, makes a statement or produces, lodges or delivers any return, report, certificate or document false in a material particular, knowing it to be false, or being reckless as to whether it is so false, shall be guilty of an offence.

(3) A person who is guilty of an offence under subsection (1) or (2) shall be liable—

( a) on summary conviction, to a fine not exceeding £1,000 or imprisonment for a term not exceeding 12 months or both, or

( b) on conviction on indictment, to a fine not exceeding £10,000 or imprisonment for a term not exceeding 3 years or both.

(4) Summary proceedings in relation to an offence under this Act may be brought and prosecuted—

( a) in the case of an offence under subsection (1)

(i) where the levy failed to be paid was due to the Minister for Social, Community and Family Affairs, by the Minister for Social, Community and Family Affairs or the Minister,

(ii) where the levy failed to be paid was due to the Collector-General, by the Collector-General or the Minister,

and

( b) in the case of an offence under subsection (1) or (2), by the Director of Public Prosecutions.

(5) Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act, 1851, summary proceedings for any offence under this Act may be instituted—

( a) at any time within 2 years from the date on which the offence was committed, or

( b) at any time within 12 months from the date on which evidence that, in the opinion of the person by whom the proceedings are brought, is sufficient to justify the bringing of the proceedings, comes to that person's knowledge,

whichever is the later, but no such proceedings shall be instituted later than 5 years from the date on which the offence concerned was committed.

(6) Where an offence under this Act is committed by a body corporate and is proved to have been so committed with the consent, connivance or approval of or to be attributable to any neglect on the part of a person being a director, manager, secretary or other officer of the body corporate, or any other person who was acting or purporting to act in any such capacity, that person as well as the body corporate shall be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.