(8)If any person, not being a person referred to in sub-section (6) of section 209, having been charged by the [* * *] [ The words " managing agent, secretaries and treasurers" omitted by Act 53 of 2000, Section 98 (w.e.f. 13.12.2000).] [Managing Director or manager,] [ Inserted by Act 65 of 1960, Section 62 (w.e.f. 28.12.1960).] or Board of Directors, as the case may be, with the duty of seeing that the provisions of this section and the other requirements aforesaid are complied with, makes default in doing so, he shall, in respect of each offence, be punishable with imprisonment for a term which may extend to six months or with fine which may extend to [ten thousand rupees] [ Substituted by Act 53 of 2000, Section 98, for " one thousand rupees" (w.e.f. 13.12.2000).], or with both:Provided that no person shall be sentenced to imprisonment for any such offence, unless it was committed wilfully.