Article 35 If the employer and the insured fail to fulfill their payment obligations in accordance with the regulations, refuse to make corrections after being ordered to do so, or obstruct the recovery by transferring or concealing accounts, the local tax authorities shall make a compulsory collection decision. If the employer and the insured neither apply for reconsideration nor bring an administrative lawsuit within the statutory time limit, the local tax authorities may apply to the people's court for compulsory execution according to law. Thirty-sixth labor and social security administrative departments, financial departments, local tax authorities, social insurance agencies and their staff in violation of these provisions, one of the following acts, by the people's government at the same level or higher authorities shall be ordered to make corrections. If the circumstances are serious, the person in charge and the person directly responsible shall be given administrative sanctions; If the case constitutes a crime, criminal responsibility shall be investigated according to law: (1) failing to pay the basic old-age insurance fund and interest to the state treasury in violation of the regulations on the management of the basic old-age insurance fund; (two) interception, misappropriation, embezzlement of funds; (three) breach of privilege, malpractice, dereliction of duty caused by the loss of the fund; (four) arrears of payment or unauthorized reduction of basic pension and other related benefits; (five) other acts in violation of relevant laws and regulations. Where the local people's governments at all levels and their relevant departments arbitrarily reduce the basic old-age insurance premium or lower the payment standard, the person in charge and the person directly responsible shall be given administrative sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law. The basic old-age insurance premium underpaid by the employer and the insured shall be recovered by the local tax authorities in conjunction with the administrative department of labor security. Thirty-seventh retirees or their relatives to obtain basic old-age insurance benefits by deception, the administrative department of labor security to recover all their illegal income and interest; If a crime is constituted, criminal responsibility shall be investigated according to law. Thirty-eighth insured and retirees enjoy the basic old-age insurance when their legitimate rights and interests are infringed, they may apply to the labor dispute arbitration committee for arbitration according to law; Anyone who refuses to accept the arbitration award may bring a lawsuit to the people's court.