Article 97. Any person who, on the basis of false documents and certificates or by use of false titles and means secures the benefits provided for in this law for himself, or arrange for members of his family or third parties to secure said benefits, shall be sentenced to pay a cash fine equal to twice the damages sustained by the National Health Insurance Organization or this Organization and in case of repetition, to misdemeanor imprisonment from 61 days up to 6 months.
Article 98. Employers who do not pay the insurance contributions provided under this law, within the stipulated period, in addition to payment of the insurance contribution shall be required to pay a delay in the amount of one half per thousand of the outstanding amount for each day of delay.
This delay penalty shall also be collected in accordance with the provisions of Article 50 of this law
Article 99. Employers, who within one year of the enactment of this law reach an agreement with the Organization regarding arrangement for payment of their outstanding debts due before Farvardin 1354 ( 21 March 1976) shall be exempted from payment of delay penalty and other fines. In addition, employers, who within the aforesaid one year object to an assessment made by the Organization regarding payment of former debts of such employers or whose workers have not in practice been able to enjoy any part of the stipulated legal benefits, may refer the matter to the Boards for Assessing Claims, provided for under Article 43 and 44. The aforesaid Boards shall examine the evidence and documents presented by the employer and shall make an appropriate decision. With respect to debts in excess of Rials 200,000 the matter may at the request of the employer or the Organization be re-examined by a review Board whose decision shall be final and binding. The aforesaid Board may, at the request of the employer, arrange for the employer to pay his outstanding debt in at most 36 monthly installments. During this period the employer must pay to the Organization interest at the rate of 12% on his outstanding debt.
With respect to debts which have arisen before Farvardin 1354 (March 21, 1976) and have become final as a result of the expiration of the statutory period for objection provided in this law or the Insurance of a decision by the Boards mentioned in Article 43 and 44 of this law, if the employer concerned has arranged before the enactment date of this law for payment of the original amount of his debt, he shall be exempted from paying any unpaid delay penalty. With respect to debts arising from Farvardin 1354 (March 21, 1976) where the employer is in default on the arrangements agreed upon by the organization for payment of his debt, all exempted fines and penalties shall be collectible
Article 100. Employers who fail to prepare a list of wages or salaries as provided in this law and relevant regulations, and employers who fail to send to the Organization a list of wages of insured persons within the period stipulated in Article 39 or who do not send a list wages according to arrangements previously agreed to by the Organization shall be required to pay a penalty equal to one twelfth of the insurance contribution of the month for which no list of wages has been submitted. This penalty shall be collected according to Article 50 of this law through Issuance of an execution order
Article 101. The Organization must examine the list of wages submitted by the employer within six months from date of receipt. Where the organization finds a discrepancy in the number of insured persons or the amount of wages or salary or the period of work it should notify the employer accordingly. Where the employer does not accept the finding of the Organization, he may request the Boards for Assessing Claims mentioned in Article 43 and 44 of this law to examine the matter . If, in its decision, the Board confirms the findings of the Organization, the employer, in addition to paying the insurance contribution shall be required to pay a penalty equal to one twelfth of the difference, which sum shall be collected by issuance of an execution order under Article 50 of this law
Article 102. Where the employer or his agent prevents any inspector of the Organization from acting or fails to present the relevant books and documents or to submit copies or photocopies thereof to the inspector, he will be liable to a cash fine of five hundred Rials up to ten thousand Rials. The report of the Inspectors of the Organization in this regard shall have the same validity as that of officers of the Ministry of Justice.
Article 103. Employers, who intentionally withhold any amount in excess of the amounts stipulated in this law as insurance contribution from the wages or salary and benefits of the insured persons, shall in addition to being required to refund said amounts, be sentenced to imprisonment for a period of 61 days up to 6 months.
Article 104. The funds and properties of the Organization are deemed to be public funds and properties, and any illegal use of the said funds or misappropriation of said properties is deemed to be embezzlement or illegal possession, and the perpetrator will be prosecuted according to the Criminal Code.
Article 105. If any person whose testimony would authorize the benefits provided for in this law to be enjoyed, gives false testimony he shall in addition to making indemnity for the damages sustained, be sentenced to imprisonment for misdemeanor ranging from 61 days to six months.
Article 106. All penalties and funds received from cash fines under this law shall be credited to the account of the Organization and shall be deemed to be part of its income.
Article 107. Claims and law suits of the Organization shall be considered by the judicial authorities without waiting for their turn on the calendar.
Article 108. Employers who do not pay the final assessed insurance contribution of insured persons within one month after notification by the Organization, or who do not make arrangements for its payment by agreement with Organization, shall be sentenced to pay twice the amount of penalty provided for in Article 97 of this Law.
Article 109. Where the Employer is a legal entity the penal responsibilities provided under this Law shall apply to the managing director of the company or any other person whose action or failure to actcauses injury or loss to the Organization or insured persons.
