Any owner of a boiler who refuses or without reasonable excuse fails,—(i)to surrender a provisional order as required by sub-section (2) of section 14; or(ii)to produce a certificate or provisional order when duly called upon to do so under section 20; or(iii)to make over to the new owner of a boiler a certificate or provisional order as required by section 21; or(iv)to report an accident to a boiler or boiler components when so required under section 23,shall be liable to penalty which may extend to five thousand rupees
