Section 158(2) in The Himachal Pradesh Panchayati Raj Act, 1994
(2)If, through any act, neglect or default on his part, a person has incurred a penalty imposed by sub-section (1) and has caused any damage to the property of the Panchayat, the person incurring such penalty shall be liable to make good such damage as well as to pay such penalty, and the damages may be assessed in the prescribed manner by the prescribed authority and shall be recoverable from the offender as arrear of land revenue.Chapter-XA Electoral Offences