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Section 46
Imprisonable for fine

(1) A fine imposed on an offender shall be recovered from his property. If he does not have any property or if the amount due to the fine cannot be collected from him, he can be imprisoned.
(2) While determining imprisonment according to sub-section (1), it shall be done as follows:-
(a) Imprisonment for non-payment of fine for an offense punishable by both imprisonment and fine shall be imposed for a term not exceeding ten years.
(b) In the case of an offense punishable by either imprisonment or a fine, the punishment shall be a fine only, and when determining the imprisonment for payment of such fine, the imprisonment shall not exceed half of the upper limit of imprisonment for such offence.
(c) In the case of an offense punishable by fine only, imprisonment for non-payment of fine shall not exceed two years.
(3) Notwithstanding anything written in sub-section (2), in the case of children who have not reached the age of eighteen years, imprisonment for fine shall be done as follows:-
(a) In the case of an offense punishable by fine only or imprisonment or any of the fines, non-payment of fine shall be avoided without imprisonment.
(b) In the case of an offense punishable by imprisonment or a fine or both, if the punishment is only a fine, if imprisonment is determined for non-payment of such fine, the imprisonment shall not exceed three months.
(c) A person who has reached the age of fourteen years but is under the age of eighteen years shall be imprisoned in a manner not exceeding half of the prison sentence imposed on a person who has reached the age of eighteen years when imprisonment is determined in accordance with sub-section (2).