83. Recovery of contributions in proceedings under this Act
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(1) In any case, where any person has been charged with an offence under this Act for failing to pay a contribution, he or she is liable to pay to the Fund a sum equal to the amount which he or she failed to pay, together with any surcharge as the case may be.
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(2) On any such charge as is mentioned in subsection (1), if notice of intention so to do has been served with the summons or warrant, evidence may be given at any stage of the proceedings—
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(a) of the failure on the part of the person charged to pay within the time prescribed on behalf or in respect of the same insured person other contributions under this Act during the 3 years immediately preceding the date of the offence; and
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(b) in the case of any such charge as is mentioned in subsection (1) of the failure on the part of the said person charged to pay on behalf or in respect of any other person employed by him or her, any contributions under this Act on that date or during the past 3 years,
and on proof of such failure, the person charged is liable, on conviction, to pay to the Fund a sum equal to the total of all the contributions under this Act which he or she is so proved to have failed to pay and which remain unpaid at the date of the conviction.
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(3) If an employer, being a body corporate, firm, society or other body of persons fails to pay to the Fund any sum which they have been ordered to pay, then every director or partner as the case may be of the body corporate, firm or society who knew or could reasonably be expected to have known of the failure to pay the contribution or contributions in question is liable jointly and severally to the same penalties or where applicable, to the same punishment as a single unincorporated employer.
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(4) Where any person is liable to repay any sum received by him or her by way of benefits, that sum may be recovered without prejudice to any other remedy, by means of deductions from any payment or benefit to which he or she may thereafter become entitled.
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(5) Despite any fine or conviction under this Act, an employer or employee shall remain liable to pay to the Fund any contribution, surcharge and interest due and payable under this Act.