Offenses & Penalties

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 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 report 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.

   

• 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.