Liabilities of Directors/Managers
Where judgment is given against a body corporate, the Directors and Managers of such a body corporate may be jointly and severally liable together with the body corporate to pay the amount outstanding as well as the respective interest and penalties.
The Director or Manager may not be held liable if he/she establishes that he/she exercised a degree of care, diligence and skill to prevent the failure to pay by the body corporate, which a prudent person would have exercised in comparable circumstances.
Under Section 32:5 of the National Insurance Act, anyone who willfully delays or obstructs an Authorised Officer in the exercise of that Officer's powers, or refuses to answer any questions, or to provide any information, or refuses to produce any document when required to do so, commits an offence and can be prosecuted and fined.
An employer who fails to keep, at his place of business, a record for each of his employees and unpaid apprentices showing the particulars required under "Preparation of Pay Records" on Page 12, commits an offence.
Anyone who knowingly gives false or misleading information in relations to the provisions of the Act commits an offence.
An employer who fails to pay contributions due, or deducts any part of the employer's contribution from an employee's wages/salary, or contravenes any other requirement of the laws, commits an offence and can be prosecuted and fined. It is also an offence to deface or destroy or to falsify accounts dealing with National Insurance.
False Information Penalty
Persons who make misleading, false or deceptive statements when furnishing particulars will be liable to a fine of $3000.00 and imprisonment for two years (Section 33 of NI Act, Chapter 32:01).
Any person (whether for himself or for another person) who makes false statements for the purpose of obtaining a benefit or payment is liable to a fine of $2000.00 and imprisonment for 6 months (Section 63 (1) of NI Act, Chapter 32:01).