Section 639(3) in The Orissa Municipal Corporation Act, 2003
(3)If the Mayor or the Deputy Mayor of the Corporation intentionally omits to deliver up or to hand over any documents of, or any moneys or other properties vested in, or belonging to, the Corporation which are, in or have come into his possession or control, to his successor in office or other prescribed authority in every case, as soon as his term of office as such Mayor or Deputy Mayor expires and in the case of Deputy Mayor also on demand by the Mayor, such Mayor or Deputy Mayor shall be punishable with fine which may extend to five thousand rupees.