Penalty for non-compliance with the direction of Board

Any person who willfully falls to produce any document required by the Board or to furnish any information called for by Board or to comply with any direction issued by the Board under Section 27 shall, on conviction, be punished with-

1. (i) for the first offence, with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees, or with both; and
2. (ii) for a second or subsequent offence, with imprisonment for a term which may extend to six months, or with fine which may extend one thousand , or with both; and Provided that in the absence of special and adequate reason to the contrary, to be mentioned in the judgment of the Court, in any case where the offender is sentenced to fine only, the amount of fine shall not be less than fifty rupees.