12Penalties: fraud etc.
(1)Where a person fraudulently or negligently—
(a)makes any incorrect statement or declaration in connection with establishing entitlement to statutory paternity pay, or
(b)provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to statutory paternity pay,
he shall be liable to a penalty not exceeding £300.
(2)Where a person fraudulently or negligently—
(a)makes any incorrect statement or declaration in connection with establishing entitlement to statutory adoption pay, or
(b)provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to statutory adoption pay,
he shall be liable to a penalty not exceeding £3,000.
(3)Where an employer fraudulently or negligently makes incorrect payments of statutory paternity pay, he shall be liable to a penalty not exceeding £300.
(4)Where an employer fraudulently or negligently makes incorrect payments of statutory adoption pay, he shall be liable to a penalty not exceeding £3,000.
(5)Where an employer fraudulently or negligently—
(a)produces any incorrect document or record, provides any incorrect information or makes any incorrect return, of a kind mentioned in regulations under section 8È, or
(b)receives incorrect payments in pursuance of regulations under section 7,
he shall be liable to a penalty not exceeding £3,000 or, if the offence relates only to statutory paternity pay, £300.
(6)Schedule 1 (penalties: procedure and appeals) has effect in relation to penalties under this section.