Section 14(2A) in The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
(2A)Whoever, contravenes or makes default in complying with any provision of this Act or of any condition subject to which exemption was granted under section 17 shall, if no other penalty is elsewhere provided by or under this Act for such contravention or non-compliance, be punishable with imprisonment which may extend to six months, but which shall not be less than one month, and shall be liable to fine which may extend to five thousand rupees.
