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Section 47
deemed to have committed an offense
(1) If someone embezzles the amount required to be deposited in the fund under this Act without depositing it within the period mentioned in this Act, or if he submits false or false information and takes benefits under this Act, or if he takes more benefits than he should get, or if he commits irregularities in any program related to social security, this Act It will be considered to have committed an offense according to.
(2) In case of committing an offense under sub-section (1), if the defect is opened, the penalty will be as per the above and if the defect is not opened, a fine of up to one lakh rupees or imprisonment up to one year or both.
(3) A person who commits an offense under sub-section (1) who becomes intoxicated or abets such an offense shall be punished with half of the punishment imposed on the principal person for committing the same offence.