### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

34N. Offence relating to prohibitions
(1) A person who, without reasonable excuse, contravenes section 34L(1) or (2) commits an offence.
(2) Subject to subsection (3), a person who commits an offence under subsection (1) is liable—
(a) on conviction on indictment to a fine of $5,000,000 and to imprisonment for 7 years and, in the case of a continuing offence, to a further fine of $100,000 for each day on which the offence is continued; or
(b) on summary conviction to a fine of $500,000 and to imprisonment for 2 years and, in the case of a continuing offence, to a further fine of $10,000 for each day on which the offence is continued.
(3) If a person contravenes section 34L(1) or (2) by carrying on regulated activities for another person in the course of acting as an employee, agent or representative of that other person, or for holding themselves out as so carrying on regulated activities, the person is liable—
(a) on conviction on indictment to a fine of $1,000,000 and to imprisonment for 2 years and, in the case of a continuing offence, to a further fine of $20,000 for each day on which the offence is continued; or
(b) on summary conviction to a fine at level 6 and to imprisonment for 6 months and, in the case of a continuing offence, to a further fine of $2,000 for each day on which the offence is continued.
(4) A person who, without reasonable excuse, contravenes section 34L(3) commits an offence and is liable on conviction to a fine at level 6 and, in the case of a continuing offence, to a further fine of $2,000 for each day on which the offence is continued.

### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

34O. Initiating investigation
(1) If the Authority has reasonable cause to believe that a person may have contravened section 34L—
(a) the Authority—
(i) may exercise the powers under section 34P for the purpose of investigating the contravention or the question whether or not there has been such a contravention; or
(ii) may in writing direct a person employed by the Authority to investigate, with those powers, the contravention or the question whether or not there has been such a contravention; or
(b) the Authority may, in writing, nominate an industry regulator to assist the Authority in the investigation.
(2) If the Authority nominates an industry regulator to assist the Authority in an investigation under subsection (1)(b), the industry regulator—
(a) may exercise the powers under section 34P for the purpose of investigating the contravention or the question whether or not there has been such a contravention; or
(b) may in writing direct a prescribed person to investigate, with those powers, the contravention or the question whether or not there has been such a contravention.
(3) If the Authority or an industry regulator directs a person under subsection (1)(a)(ii) or (2)(b) in relation to an investigation—
(a) the Authority or industry regulator must provide the person with a copy of the direction; and
(b) the person must, before imposing a requirement under section 34P on another person, produce a copy of the direction to that other person.
(4) Before the Authority, or a person directed by the Authority under subsection (1)(a)(ii), imposes a requirement under section 34P on another person who is a Type A or Type B regulatee of an industry regulator, the Authority or the person so directed must consult the industry regulator.
(5) Before an industry regulator, or a person directed by an industry regulator under subsection (2)(b), imposes a requirement under section 34P on another person who is a Type A or Type B regulatee of another industry regulator, the industry regulator or the person so directed must consult that other industry regulator.
(6) Even though the Authority or an industry regulator has directed a person under subsection (1)(a)(ii) or (2)(b) in relation to an investigation, the Authority or industry regulator may still exercise the powers under section 34P for the purpose of the investigation.
(7) Even though the Authority has nominated an industry regulator under subsection (1)(b) to assist the Authority in an investigation, the Authority—
(a) may still exercise the powers under section 34P for the purpose of the investigation; or
(b) may still direct a person employed by the Authority under subsection (1)(a)(ii) in relation to the investigation.

### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

34P. Investigation powers
(1) An investigator may, in writing, require a person specified in subsection (2)—
(a) to produce, within the time and at the place specified in the requirement, any record or document specified in the requirement—
(i) that is or may be relevant to any matter under investigation; and
(ii) that is in the person’s possession;
(b) to attend before the investigator at the time and place specified in the requirement, and answer any question relating to any matter under investigation that the investigator may raise with the person;
(c) to respond to any written question relating to any matter under investigation that the investigator may raise with the person; or
(d) to give the investigator any assistance in connection with the investigation that the person is reasonably able to give.
(2) The person specified for the purposes of subsection (1) is—
(a) a person whom the Authority has reasonable cause to believe may have contravened section 34L; or
(b) a person whom the investigator has reasonable cause to believe—
(i) to be in possession of any record or document that contains, or that is likely to contain, information relevant to any matter under investigation; or
(ii) to be otherwise in possession of such information.
(3) If a person produces a record or document in compliance with a requirement imposed under subsection (1)(a), the investigator may require the person to give an explanation or further particulars in respect of the record or document.
(4) If a person gives any answer, response, explanation or particulars in compliance with a requirement imposed under subsection (1) or (3), the investigator may, in writing, require the person to verify within the time specified in the requirement, the answer, response, explanation or particulars by a statutory declaration.
(5) If, for the reason that the information concerned is not within the person’s knowledge or possession, a person does not give any answer, response, explanation or particulars in compliance with a requirement imposed under subsection (1) or (3), the investigator may, in writing, require the person to verify, within the time specified in the requirement, that reason and fact by a statutory declaration.
(6) This section is subject to section 34ZZB(2).