Sentence of imprisonment for non-payment of fine.

In every case of an offence punishable with imprisonment as well as fine, in which the offender is sentenced to a fine, whether with or without imprisonment and in every case of an offence punishable with imprisonment or fine, or with fine only, in which the offender is sentenced to a fine, it shall be competent to the court, which sentences such offender, to direct by the sentence that, in default of payment of fine, the offender shall suffer imprisonment for a term not exceeding one-fourth of the term of imprisonment which is the maximum fixed for the offence, if the offence be punishable with imprisonment as well as fine, which imprisonment shall be in excess of another imprisonment to which he may have been sentenced or to which he may be liable under a commutation of a sentence.