law: Employee's Provident Funds Miscellaneous Provisions Act, 1952
  14. Penalties
  (1) Whoever, for the purpose of avoiding any
  
  payment to be made by himself under this Act [the Scheme, ,the [Pension]
  
  Scheme] or the Insurance Scheme] or of enabling any other person to avoid such
  
  payment knowingly makes or causes to be made any false statement or false
  
  representation shall be punishable with imprisonment for a term which may
  
  extend to one year, or with fine of five thousand rupees, or with both].
  (1A) An employer who contravenes, or makes
  
  default in complying with, the provisions of section 6 or clause (a) of
  
  sub-section (3) of section 17 in so far as it relates to the payment of
  
  inspection charges, or para 38 of the Scheme insofar as it relates to the
  
  payment of administrative charges, shall be punishable with imprisonment for a
  
  term which may extend to [three years] but
  (a) which shall not be
  
  less than [one year and fine of ten thousand rupees] in case of default in
  
  payment of employees' contribution which has been deducted by the employer from
  
  the employees' wages;
  (b) which shall not be
  
  less than six months and fine of five thousand rupees, in any other case:]
  PROVIDED that the court may, for any adequate
  
  and special reasons to be recorded in the judgment, impose a sentence of
  
  imprisonment for a lesser term
  (1B) An employer who contravenes, or makes
  
  default in complying with, the provisions of section 6C, or clause (a) of
  
  sub-section (3A) of section 17 in so far as it relates to payment of inspection
  
  charges, shall be punishable with imprisonment for a term which may extend to
  [one year] but which shall not be less than [Six months] and shall also
  
  be liable to fine which may extend to [five thousand rupees]:
  PROVIDED that the court may, for any adequate
  
  and special reasons to be recorded in the judgment, impose a sentence of
  
  imprisonment for a lesser term ]
  (2) [Subject to the provisions of the Act, the
  
  Scheme,] the Pension Scheme or the Insurance Scheme] may provide that any
  
  person who contravenes, or makes default in complying with any of the
  
  provisions thereof shall be punishable with imprisonment for a term which may
  
  extend to [one year, or with fine which may extend to four thousand rupees, or
  
  with both].]
  [(2A) Whoever contravenes or makes default in
  
  complying with any provision of this Act or of any condition subject to which
  
  exemption was granted under section 17 shall, if no other penalty is elsewhere
  
  provided by or under this Act for such contravention or non-compliance, be
  
  punishable with imprisonment which may extend to 146[six months, but
  
  which shall not be less than one month, and shall also be liable to fine which
  
  may extend to five thousand rupees].]