Section 41
Duty of employer to register with the Board
of Employees Provident Fund Act 1991
Every employer shall, unless he is already registered with the
Board, before the end of the first week in the first month in which he is paying wages in respect of which he is required to pay contributions under this Act, register with the Board in the manner as may be prescribed by the Board.
(2)
Any employer who contravenes subsection (1) shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a
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term not exceeding three years or to a fine not exceeding ten thousand ringgit or to both.
(3)
Where any person ceases to be an employer, within the meaning of this Act, he shall, within the period as prescribed by the
Board, notify the Board of the same in the manner as may be prescribed by the Board.
(4)
Any person who contravenes subsection (3) shall be guilty of an offence.