Section 14(2) in The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
(2)Subject to the provisions of this 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.
