86. Punishment for failure to pay contributions, etc.

If any person—

fails to pay any contribution or any deduction of contribution which is payable under this Part or fails to pay in accordance with the mechanism as may be determined by the Organization;

deducts or attempts to deduct contribution which is not determined by the Organization;

fails or refuses to submit any statement, record or any document which is required under this Act;

makes a false statement, record or document;

obstructs any Inspector, officer and servant or other official of the Organization in the discharge of his duties; or

contravenes any of the requirements of this Part, commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding two years or to a fine not exceeding ten thousand ringgit or to both.