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Application and amendment of section 49 of Act of 1952.
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13.—(1) The Minister may, for the purposes of pay-related contributions and pay-related benefit, by regulations require employers to keep such records as may be specified in the regulations of the earnings of persons employed by them and to retain the records for such periods as may be prescribed and any records so specified shall be deemed to be documents for the purposes of section 49 of the Act of 1952.
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(2) A person guilty of an offence under section 49 of the Act of 1952 shall be liable, in lieu of the penalty specified in subsection (4) of that section, to a fine not exceeding £100 or, at the discretion of the court, to imprisonment for any term not exceeding three months or to both such fine and such imprisonment.
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