Section 47: To be Deemed Commission of an Offence

1) Anyone who does not deposit the amount in the Fund within the timeline mentioned in this Act and embezzles it or draws benefits as per this Act by submitting wrong or fake details or acquires benefits more than he/she is entitled to or commits irregularities in any programme related to social security shall be deemed to have committed an offence as per this Act.

2) If an offence as per sub-section (1) is committed, a punishment of recovery of property if the property is known, and if not known, a fine up to one hundred thousand rupees or six months imprisonment or both shall be enforced.

3) The person acting as an accomplice to the offence as per sub-section (1) or inciting to commit such offence shall be sentenced to half of the punishment applicable to the main convict.