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JUDGMENT
INTRODUCTION
1. This judgment relates to criminal prosecution under the National Pensions Act, 2008
(Act 766 as amended).
2. Per an amended charge sheet filed on 27th January, 2023, the accused persons were
charged with the below offences:
COUNT ONE
STATEMENT OF OFFENCE
Failing to pay social security contributions contrary to sections 83(1)(d) and (h) of
the National Pensions Act, 2008 (Act 766 as amended by section 7 of Act 883).
PARTICULARS OF OFFENCE
IBRAHIM KESSIE, ULTIMATE MULTIMEDIA LIMITED (KESMI FM): For that
you between the periods December 2020 to October 2021 and March 2022 to
September 2022 at Tamale in the Northern Region and within the jurisdiction of
this court, being the director and company of Ultimate Multimedia Limited
(KESMI FM) did fail to pay to the Trust, social security contributions to wit
GHS3,712.50 which failure constitutes an offence under the above mentioned
provisions of the Act.
COUNT TWO
STATEMENT OF OFFENCE
Failing to submit social security contributions reports contrary to sections 83(1)(d)
and (h) of the National Pensions Act, 2008 (Act 766 as amended by section 7 of Act
PARTICULARS OF OFFENCE
IBRAHIM KESSIE, ULTIMATE MULTIMEDIA LIMITED (KESMI FM): For that
you between the periods October 2021 to December 2022 at Tamale in the Northern
Region and within the jurisdiction of this court, being the director and company
of Ultimate Multimedia Limited (KESMI FM) did fail without reasonable excuse
to submit to the Trust, social security contributions reports on your workers for
the aforementioned period which failure constitutes an offence under the above
mentioned provisions of the Act.
FACTS OF THE CASE
3. The facts of the case given by the prosecution are that the A1 (Ibrahim Kessie) is the
director of A2, Ultimate Multimedia. A2 is a company duly registered under the Social
Security and National Insurance Trust with registration number 201306819.
According to prosecution, inspections conducted at by its officers revealed that
accused persons owed the Trust an amount of GHS3,712.50 as contribution payment
for the periods December 2020 to October 2021 and March 2022 to September 2022.
This is as a result of the accused persons failing to submit their monthly SSNIT
contributions for its workers due on every 14th day of the ensuing month since
December 2020. Similarly, accused persons had failed to submit the contribution
reports from October 2021 to December, 2022. All attempts to retr