(1) If anyone commits an offense under clause (a) of sub-section (1) of section 140, the property shall be confiscated and fined three times the property and the person conducting such business shall be imprisoned for five years to ten years.
(2) If anyone commits an offense under clauses (b), (c) and (d) of sub-section (1) of section 140, the property shall be confiscated and a fine equal to the property or imprisonment for a term up to three years.
(3) If anyone commits an offense under clauses (e), (f), (g) and (h) of section 140/subsection (1), the property shall be confiscated and punished as follows:-
(a) Imprisonment for up to one year if defrauded up to ten lakh rupees,
(b) ten lakhs; Imprisonment up to two years in case of breach of more than Rs.50 lakh rupees (c) Imprisonment for up to three years in case of breach of more than fifty lakh rupees up to one crore rupees,
(d) a. Imprisonment for three years to five years for any loss exceeding one million rupees.
(4) A person who commits an offense under clause (j) of sub-section (1) of section 140 shall be sentenced to half of the punishment imposed on the principal offender.
(5) A person who commits an offense under sub-section (2) of section 140 shall be fined and imprisoned for up to five years. (6) For the purposes of this section, when maintaining the balance, the balance shall be maintained after calculating the entire amount of the transaction.
(7) In case of non-compliance under this section, a fine of up to ten lakh rupees and imprisonment for up to two years depending on the amount of the offense will be imposed.
(8) If an organized organization commits an act punishable under this section, the relevant director, executive head, officer or employee who commits such criminal act shall be punished.