Penalty for failure to furnish return

(1) If the trustee of any public trust or any cultivating tenant under any public trust refuses or willfully fails to furnish a return within the time specified in the notice under sub-section (1) of section 11 or within the further time, if any, allowed by the authorized officer under that sub-section, such trustee or cultivating tenant shall be punishable with fine which may extend to two hundred rupees. (2) If the trustee of any public trust or any cultivating tenant under any public trust, after having been convicted under sub-section (1), continues to refuse or to willfully fail to furnish the return, such trustee or cultivating tenant shall be punishable with fine which may extend to fifty rupees for each day after the previous date of conviction during which such trustee or cultivating tenant continuous so to offend.