What is the consequence of non-compliance with the obligations of the FGTS agent collector? a) The bank depositary is subject to a fine equivalent...

What is the consequence of non-compliance with the obligations of the FGTS agent collector?

a) The bank depositary is subject to a fine equivalent to 10% of the employee's account amount.
b) The employer is subject to a fine equivalent to 10% of the employee's account amount.
c) The FGTS agent collector is subject to a fine equivalent to 10% of the employee's account amount.
d) The employee is subject to a fine equivalent to 10% of their account amount.