Offences

Whoever— (a) fails to pay cess within the time stipulated therefor, or (b) fails to keep and maintain accounts and registers as required by section 10, or (c) fails to comply with an order made under section 11, or (d) knowingly produces false accounts, registers or documents or knowingly furnishes incorrect information, or (e) obstructs any officer making an entry, inspection or search under section 12, shall, on conviction be punished with fine which may extend to one thousand rupees.