Section 14

The Minister may, from time to time, by order published in the Gazette, reduce or increase the rate of the levy specified in subsection (1).

Any employer who fails to pay any levy due under subsection (1) within such period as may be prescribed commits an offence and shall on conviction be liable to a fine not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding two years or to both.

Prosecution for an offence under subsection (3) shall not affect the right of the Corporation to recover the amount of any levy due under this Act from the employer.

Imposition of levy on employer who opts to be registered