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Section 164
Imprisonable for official misconduct

(1) When the court decides, the government debt or any other amount determined to be due must be paid by the concerned person.
(2) If such person fails to pay the government failure or such amount as per sub-section (1), his/her property shall be assessed and recovered.
(3) If, despite the execution as per sub-section (2), the government misdemeanor or such amount cannot be recovered, such person shall be sentenced to imprisonment for the following period of government misdemeanor or such amount:-
(a) One month for a salary ranging from five thousand rupees to ten thousand rupees (b) Three months for the amount exceeding ten thousand rupees up to twenty five thousand rupees,
(c) six months for a salary exceeding twenty-five thousand rupees up to fifty thousand rupees,
(d) One year in respect of an amount exceeding fifty thousand rupees up to one lakh rupees,
(e) At the rate of six months for every bill exceeding one lakh rupees up to fifty thousand rupees.
(4) In case of imprisonment for an amount less than the amount mentioned in clause (a) of sub-section (3), it shall be done in such a way that three hundred rupees per day will be deducted.
(5) Notwithstanding anything else written in this section, imprisonment for government malfeasance shall not exceed seven years.