law: 16. Penalties.-
  If any person-
  (a) fails to deliver to the Custodian any assets, books of account, registers or any other documents in his custody relating to any notified sugar undertaking, or
  (b) retains any property of such undertaking or removes or destroys it, or
  (c) fails to comply with the provisions of section 5, or
  (d) fails to comply with any direction made under this Act,
  he shall be punishable with imprisonment for a term which may extend to seven years, and shall also be liable to fine.