Section 56 of The Work Injury Benefits Act CAP 236: Regulations

(1) The Minister may make regulations for the purpose of giving better effect to the provisions of this Act and, without prejudice to the generality of the foregoing power, the Minister may make Regulations—
(a) prescribing procedure, forms and fees; prescribing anything which is to be or may be prescribed under this Act; and
(c) requiring employers and insurers carrying on in Kenya the business of insuring employers against their liabilities under this Act to make periodic or other returns as to such matters as the Minister may think fit, and prescribing a time limit for the making of such returns.
(2) Any person required to make a return by virtue of any regulation made under subsection (1) who—
(a) fails to make such return within the time specified;
(b) makes or causes to be made a return which the person knows to be false in any material particular; or
(c) on being so required fails to give any information or explanation respecting the return which it is in the person powers to give, commits an offence and shall, on conviction be liable to a fine not exceeding fifty thousand shillings, and, if the contravention in respect of which the person is convicted is continued after the conviction, he shall be guilty of a further offence and liable in respect thereof to a fine not exceeding ten thousand shillings for each day on which the contravention is so continued.
(3) Where a person convicted of an offence under this section is a company, the chairman, every director and every officer of the company shall be guilty of a like offence unless that persons proves that the act or omission constituting the offence took place without the person’s knowledge or consent.