(1) An employer shall make a record of the paternity leave of his or her employees indicating the period of employment for each employee and the dates and times in respect of which each employee was on paternity leave.

(2) A record of paternity leave made under this section shall be retained by the employer concerned for a period of 8 years after the relevant paternity leave is taken.

(3) An employer who contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable, on summary conviction, to a class B fine.

(4) Where an offence under this section is committed by a body corporate and is proved to have been so committed with the consent or connivance of any person, being a director, manager, secretary or other officer of the body corporate, or a person who was purporting to act in any such capacity, that person, as well as the body corporate, commits an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.

(5) Where the affairs of a body corporate are managed by its members, subsection (4) applies in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager of the body corporate.