(1) A person who commits the following offenses shall be punished as follows:- (a) If he commits an offense under clause (a) of sub-section (1) of section 103, the property shall be confiscated and fined up to three times the amount and imprisonment up to five years, (b) Sub-section (b) of section 103 1) If he commits an offense under Clause (b) of Clause (b) of Clause (c), (d), (e), (f) of Clause (c), (d), (e), (f) of Clause 103 of Section ) or (g) if the offense is committed, confiscation of the same and imprisonment up to one year, (d) if the offense is committed as per Clause (j) of sub-section (1) of section 103, confiscation and half of the punishment imposed on the main person. (2) For the purposes of sub-section (1), the total amount of the transaction shall be calculated while maintaining the defect. (3) If the defect is discovered in accordance with clauses (a) to (d) of sub-section (1), the same defect shall be detected. And if the bago is not opened, there will be a fine ranging from ten lakh rupees to fifty lakh rupees. (4) A person who commits an offense under sub-section (3) of section 103 will be fined and imprisoned up to five years. The relevant director, officer, employee or related person of a firm, company or organization shall be punished according to this section and if such related person cannot be ascertained, the head of that firm, company or organization shall be punished accordingly. If it is found that the property is kept or hidden in the name of family, relative or any other person, the amount and the property increased from it will be confiscated.