Anyone who commits the following offense shall be punished with a fine of ten thousand rupees or with imprisonment for a term which may extend to three years or with both:-
(a) If any person knowingly or should have known that he has been ordered to make a statement or report something in accordance with section 3, makes a false statement, report or report, or
(b) If it is found that he has lied or cheated while keeping any accounting paper, account, Shrestaka Tamsuk, confession, account or any other document that is required to be kept according to this order.