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Home >> Offenses and Penalties

False statements and reports

Any person who knowingly makes a false statement or declaration, or falsifies any report to or record of the Administration in an attempt to defraud the Administration, is guilty of an offense and shall, upon conviction, be liable to imprisonment for a period of not more than one year or to a fine of not more than US$2,000, or both.

Failure to report

Any employer or self-employed worker who fails to report any amount of earnings paid, or fails to pay any amount of contributions due to the Administration is, at the discretion of the Administration, liable for a penalty of not more than one hundred percent (100%) of the total amount of the contributions withheld, including worker’s and employer’s shares, or US$250, whichever is greater.

Any employer or self-employed worker who knowingly fails to teport any amount of earnings paid or knowingly fails to pay any amount of contributions due, including penalties and interest to the Administration is, in addition, guilty of an offense and shall, upon conviction, be liable for a fine of not more than US$5,000.

For purposes of this provision, the terms "employer" and "self-employed worker" include any director, member, officer, employee, or agent of an employer or self-employed worker who as such, is responsible for seeing that quarterly reports are filed or contributions are paid.

Any person who willfully fails to allow the Administration to examine and copy books, accounts, records and other information pursuant to its authority, shall be guilty of an offense and shall, upon conviction, be liable to a term of imprisonment not exceeding one year, or to a fine of not more than US$5,000, or both.