Penalty for contravention of provision.

Whoever, in contravention of this Act, or of any rules or orders made thereunder, or of the conditions in any licence or permit obtained under this Act,— (a) imports, exports, transports or possesses any excisable article; or (b) manufactures or produces any excisable article or bottles liquor; or (c) constructs or works any distillery, brewery or pot still; or (d) uses, keeps, or has in his possession any materials, still, utensils, implements or apparatus whatsoever for the purpose of manufacturing any excisable article; or (e) sells any excisable article or foreign liquor; or (f) draws toddy from any tree, shall, on conviction before a Magistrate, be punished for each such offence with— (i) rigorous imprisonment which may extend to seven years, with or without fine, if the offence relates to intoxicating drug or opium as defined in clauses (kkk) and (oo) respectively of section 2: Provided that the minimum punishment shall not be less than six months. (ii) a fine which may extend to Rs. 10,000 or imprisonment for a term which may extend to two years or; with both, if the offence relates to any other matter: Provided that in respect of any offence under clause (f), the amount of fine may be such lower figure as may be prescribed.