(1) Where -
(a) an employer has failed to keep records under regulations made under section 17 (5) or 254 or has failed to make a notification under regulations made under section 253, or
(b) any other person who engages a person (referred to in this section as a "contracted person") under a contract for service to perform a service, has failed to keep records under regulations made under section 254 or has failed to make a notification under regulations made under section 253,
and an employee or a contracted person (as the case may be) receives payment, due wholly or partly by reason of that failure, of benefit which he or she was not entitled to receive in respect of any day on which he or she was in the employment of that employer or engaged under a contract for service by the other person, the employer or other person (as the case may be) shall be liable to pay to the Minister on demand a sum not exceeding the amount of benefit which was paid to the employee or contracted person (a
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