Offences and Penalties.

(1) Whoever, entrusted with the responsibility of performing any functions by the Government in relation to the implementation of any Government scheme or programme, prepares or participates in preparation of fraudulent records, or tampers a record, to defraud the Government or the beneficiaries for whom the programme is intended shall be punished with imprisonment of either description for a term which shall not be less than three months and may extend to two years and shall also be liable to fine. (2) Whoever, entrusted with the responsibility for dispensing a benefit to the targeted people, in implementation of any Govemment scheme or programme, misappropriates the benefit, either partially or fully, either on his own or in collusion with others shall be punished with imprisonment of either description for a term which shall not be less than three months and may extend to two years and shall also be liable to fine. (3) Whoever, entrusted with the responsibility of performing any functions by the Govemment in relation to the implementation of any Government scheme or programme, commits a corrupt practice under this Act, shall be punished with imprisonment of either description for a term which shall be not less than three months but which may extend to two years and shall also be liable to fine. (4) Whoever, conspires to commit, or attempts to commit or abets to commit any offence punishable under this Act, shall be punished with imprisonment of either description for a term which shall not be less than three months and may extend to three years and shall also be liable to fine.