(1) Any offender who is unable to pay a
fine imposed on him or her may be subjected to imprisonment.
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(2) The term of imprisonment under sub-section (1) shall be
determined as follows:
(a) In determining the sentence of imprisonment in
default of payment of a fine for an offence
punishable by both imprisonment and fine, the
term of imprisonment shall be so determined as
not to exceed ten years.
(b) Where an offence is punishable by either
imprisonment or fine or with both, in which the
offender is sentenced to a fine only, in
determining the sentence of imprisonment in
default of payment of such fine, the term of
imprisonment shall be so determined as not to
exceed one half of the maximum term of
imprisonment that can be imposed for such
offence,
(c) Where an offence is punishable by fine only, in
which the offender is sentenced to a fine, in
determining the sentence of imprisonment in
default of payment of such fine, the term of
imprisonment shall be so determined as not to
exceed two years.
(3) Notwithstanding anything contained in sub-section (2),
the following provisions shall apply to the imposition of a sentence
of imprisonment for non-payment of a fine on a child below eighteen
years of age:
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(a) In the event of non-payment of a fine for an
offence punishable by fine only or by either fine
or imprisonment, the child shall not be subjected
to imprisonment and the fine shall be remitted.
(b) Where an offence is punishable by imprisonment
or fine or both, in which the offender is sentenced
to a fine only, in determining the sentence of
imprisonment in default of payment of such fine,
the term of imprisonment shall be so determined
as not to exceed three months.
(c) In determining the sentence of imprisonment
pursuant to sub-section (2) to be imposed on a
person who is above fourteen but below eighteen
years of age, the term of imprisonment shall be so
determined as not to exceed half the sentence of
imprisonment imposable on a person above
eighteen years of age.