Employees Provident Fund Scheme
Section 76: Punishment for failure to pay contributions, etc
If any person -
(a) deducts or attempts to deduct the wages or other remuneration of a member the whole or any part of the employer's contribution, or
(b) fails or refuses to submit any return, statement or other document required by this Scheme or submits a false return, statement or other document, or makes a false declaration, or
(c) obstructs any Inspector or other official appointed under the Act or this Scheme in the discharge of his duties or fails to produce any record for inspection by such Inspector or other official, or
(d) is guilty of contravention of or non-compliance with any other requirement of this Scheme,
he shall be punishable with imprisonment which may extend to one year, or with fine which may extend to four thousand rupees, or with both.