Penalties., If any society, governing body or person, (a) fails to furnish the list of managing body or other

information required to be furnished under section 22 or wilfully makes or causes to be made a false entry in, or any omission from, the list or any statement or copy of rules or of alteration in rules or other information sent to the Registrar under the said section; (b) wilfully fails, neglects or refuses to maintain, balance and audit accounts as required under section 12C; (c) wilfully fails to produce any books of account or other records or to give assistance under sub-section (2) of section 23; (d) wilfully fails to appear before the Registrar or other person authorised by him or otherwise contravenes the provisions of sub-section (3) of section 23, shall be punishable with fine which may extend to five thousand rupees.