Section 27
Punishment
27. Punishment :
(1) If any employee of the Council causes any loss to the Council knowingly or recklessly or with mala fide intention, the amount in question shall be recovered from him or her, and he or she shall be liable to the punishment of imprisonment for a term not exceeding Three months or of a fine not exceeding Three Thousand Rupees or both
punishments.
(2) If any employee of the Council obstructs the auditor assigned in the audit of the Council in the performance of his or her function or does not provide necessary documents or information as demanded by the auditor, such employee shall be liable to the punishment of a fine not exceeding Two Thousand Rupees.
(3) If any employee of the Council commits any act in contravention of this Act or the Rules framed under this Act, other than that set forth in Sub-sections (1) and (2), such employee shall be liable  to the punishment of a fine not exceeding One Thousand Rupees.