I.-Under conditions defined by decree, the management bodies mentioned in article L. 4163-14 of this Code and, for the companies and establishments mentioned in articles L. 722-20 and L. 722-24 of the Rural and Maritime Fishing Code, the agricultural social security funds may carry out or have carried out, on the basis of documents and on site, checks on the effectiveness and extent of exposure to occupational risk factors and on the completeness of the data declared.
These checks are carried out by sworn agents approved under conditions defined by order of the ministers responsible for social security, labour and agriculture or entrusted to social security bodies authorised under conditions defined by decree. The managing bodies may ask the labour administration services and the agricultural social security funds to provide them with any useful information. Where appropriate, they will notify the employer and the employee of any changes they wish to make to the information used to determine the number of points recorded in the employee’s account.
This adjustment may only be made during the three calendar years following the end of the year in respect of which points were or should have been entered in the account.
II – In the event of an inaccurate declaration, the number of points is adjusted. The employer may be subject to a penalty imposed by the director of the managing body, set by decree in the Conseil d’Etat, up to a limit of 50% of the monthly ceiling mentioned inarticle L. 241-3 of the Social Security Code, for each employee or person treated as an employee for whom the inaccuracy is noted.
The user company, within the meaning of article L. 1251-1 of this code, may, under the same conditions, be subject to a penalty when the employer’s inaccurate declaration results from a failure to comply with the obligation imposed on it by article L. 4163-1.
The penalty is recovered in accordance with the procedures defined in I ofArticle L. 114-17-2 of the Social Security Code and in the first paragraph of V of Article L. 114-17-1 of the same Code.