Section 271A(2) in Andhra Pradesh Panchayat Raj Act, 1994
(2)Any person who is convicted under sub-Section (1) fails to handover any documents of, or any moneys or other properties vested in, or belonging to the Gram Panchayat, which are in or have come into, his possession, or control to his successor in office, shall be punishable for each day after conviction during which he continues to persist in his offence with a fine not exceeding one hundred rupees.
