Part 1Statutory leave and pay
Chapter 1Paternity and adoption
Administration and enforcement: pay
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.