Hong Kong Regulations

MANDATORY PROVIDENT FUND SCHEMES (EXEMPTION) REGULATION - SECT 26

Offences

(Past version on 03/01/2000).

(1) A relevant employer who without reasonable excuse fails to comply with- (1
of 2008 s. 45)

   (a)  section 4(1), 7, 9, 11(2), 12(2), 13(3), 15(1), 18, 20, 22(2), 23(2)
        or 24(3); or

   (b)  any mandatory conditions to which the employer is subject, commits an
        offence and is liable on conviction to a fine at level 3.

(2) Notwithstanding section 26 of the Magistrates Ordinance ( Cap  227),
proceedings may be instituted for an offence against subsection

(1)(a) consisting of a failure to comply with section 4(1) or 15(1)-

   (a)  within 6 months after the offence is discovered by, or comes to the
        notice of, the Authority; or

   (b)  within 3 years of the commission of the offence, whichever period
        expires first. (1 of 2008 s. 45)