A person who commits the offence referred to in Section 40 shall be liable to the following punishment, on the basis of the gravity of the offence:
(a) If the offence referred to in clause (a) is committed, or caused to be committed, imprisonment for a term not exceeding ten years and fine not exceeding one million rupees,
(b) If the offence referred to in clause (b), (c) or (d) is committed, or caused to be committed, imprisonment for a term not exceeding three years and fine not exceeding three hundred thousand rupees,
(c) If the offence referred to in clause (e) is committed, or caused to be committed, imprisonment for a term not exceeding five years and fine not exceeding five hundred thousand rupees,
(d) If the offence referred to in clauses (f) and (g) is committed, imprisonment for a term not exceeding one year and fine not exceeding one hundred thousand rupees,