(1) Any employer who wilfully and without reasonable excuse contravenes any of the provisions of section 11E or 11F(3) or (4) shall be guilty of an offence. (2) Any employer who— (a) without reasonable excuse, fails— (i) to grant to any employee any rest day which he is required to grant under Part IV; or (ii)
(b) contravenes section 19 ,
shall be guilty of an offence. (3) Any person who wilfully contravenes section 67(2) shall be guilty of an offence.
(4) Any employer who without reasonable excuse fails— (a) to grant to any employee any holiday which he is required to grant under section 39 ; or (b) to pay to any employee— (ii) any holiday pay which he is required to pay under section 40 or 40A(2) ; or (c) to give to any employee any leave which he is required to grant or allow by section 41AA or 41F(3) ; or (e) to pay to an employee— (i) pay as regards leave which he is required to grant or allow under section 41AA or 41F(3) ; or
(ii) a sum or compensation which he is required to pay under section 41D ,
shall be guilty of an offence. (5) Any person who contravenes section 40A(1) or 41B shall be guilty of an offence.
(5A) Any person who— (a) fails to comply with a requirement made by any officer under any of the provisions of section 72 other than subsection (1)(a) , (b) and (c) of that section;
(b) wilfully or recklessly gives information which is false in a material particular or withholds information as to any of the matters in respect of which information is required to be given under any of the provisions of section 72 other than subsection (1)(b) and (c) of that section; or
(c)
(d) fails to comply with any condition imposed on the granting of any exemption under section 73(2) ,
shall be guilty of an offence. (5B) (a) Any person who makes a payment in contravention of section 41E(1) shall be guilty of an offence.
(b) In any proceedings for an offence under this subsection the onus shall be on the defendant to show that any payment to which the offence relates was made pursuant to an agreement duly made under section 41E(2) .
(5C) Any employer who contravenes section 41EA shall be guilty of an offence. (6) Any person who fails to comply with the requirements of a notice in writing or a notice published in the Gazette under section 48(1) shall be guilty of an offence.
(7) A person who is guilty of an offence under this section shall be liable on conviction to a fine at level 5.