(1) An employer who -
(a) fails to pay at or within a prescribed time any employment contribution which he or she is liable to pay under Part 2,
(b) deducts or attempts to deduct the whole or any part of any employer's contribution in respect of a person from that person's remuneration,
(c) makes a deduction from the remuneration of a person in respect of any employment contribution which the employer is liable under Part 2 to pay and fails to pay at or within a prescribed time the employment contribution in respect of which the deduction was made,
(d) adjusts the method of payment of reckonable earnings to an employed contributor who was employed in consecutive weeks in order to ensure that the employed contributor is exempted in any week from the employment contribution payable under section 13 (2) (b) and regulations made under section 13 (10), or
(e) adjusts the amount of payment of reckonable earnings to an employed contributor in order to avoid payment of contributions at the r
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