Section 14(2) in Employees Provident Funds Miscellaneous Provisions Act, 1952
(2)[Subject to the provisions of the Act, the Scheme,] the Pension Scheme or the Insurance Scheme] may provide that any person who contravenes, or makes default in complying with any of the provisions thereof shall be punishable with imprisonment for a term which may extend to [one year, or with fine which may extend to four thousand rupees, or with both].][(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 146[six months, but which shall not be less than one month, and shall also be liable to fine which may extend to five thousand rupees].]
