(1) An employer or the agent of an employer who does not pay levy which is due and payable under section 3 shall be guilty of an offence.
(2) An employer or an employed contributor or an agent of either of them, who, in purported compliance with any provision of this Act, provides an answer or explanation, makes a statement or produces, lodges or delivers any return, report, certificate or document false in a material particular, knowing it to be false, or being reckless as to whether it is so false, shall be guilty of an offence.
(3) A person who is guilty of an offence under subsection (1) or (2) shall be liable
(a) on summary conviction, to a fine not exceeding £1,000 or imprisonment for a term not exceeding 12 months or both, or
(b) on conviction on indictment, to a fine not exceeding £10,000 or imprisonment for a term not exceeding 3 years or both.
(4) Summary proceedings in relation to an offence under this Act may be brought and prosecuted
(a) in the case of an offence under s
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