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Section 14AA: Enhanced punishment in certain cases after previous conviction
3[14AA. Enhanced punishment in certain cases after previous conviction.– Whoever, having been convicted by a Court of an offence punishable under this Act, the Scheme or 1[the 2[Pension] Scheme or the Insurance Scheme, commits the same offence shall be subject for every such subsequent offence to imprisonment for a term which may extend to 4[five years, but which shall not be less than two two years, and shall also be liable to a fine of twenty-five thousand rupees.]
Source: official text of The Employees Provident Funds and Miscellaneous Provisions Act, 1952 as published on India Code (PDF). All sections of the Employees Provident Funds and Miscellaneous Provisions Act, 1952.