Employer repeat offences under social security attract enhanced imprisonment and fines, higher where contributions or benefits are unpaid. For a second or subsequent commission of the same offence under the Code on Social Security the offender is punishable with imprisonment which may extend to two years and with a fine of two lakh rupees; where the repeated offence is an employer's failure to pay any contribution, charges, cess, maternity benefit, gratuity or compensation, the employer is punishable with imprisonment for not less than two years and up to three years and with a fine of three lakh rupees.