(1) An employer who -

(a) fails to pay at or within a prescribed time any contribution which he or she is liable to pay under section 59, or

(b) makes a deduction from the gross pay of an employee in respect of any contribution which the employer is liable under section 59 to pay and fails to pay at or within a prescribed time the contribution in respect of which the deduction was made,

is guilty of an offence.

(2) An employer, or a servant or agent acting on behalf of the employer, who, for the purpose of evading or reducing the amount of an employer's liability in respect of a contribution which the employer is liable to pay under section 59 and which he or she has not paid -

(a) knowingly makes any statement or representation (whether written or verbal) which is to his or her knowledge false or misleading in any material respect, or knowingly conceals any material fact, or

(b) produces or furnishes, or causes or knowingly allows to be produced or furnished, any document or information which he or she knows to be false in a material particular,

is guilty of an offence.