Section 13(1) in The Levy Sugar Price Equalisation Fund Act, 1976
(1)If any producer—(a)makes any default in crediting to the Fund any excess realisations made by him or any part thereof any excess realisation made by him or any interest due on such excess realisation or any part of such excess realisation or interest, or(b)having been required by the Central Government so to do, omits or fails to—(i)maintain any books, accounts or other records in relation to levy sugar, or(ii)produce any books, accounts or other records for inspection, or(iii)furnish any information or furnishes any information which is incorrect or false in material particulars,he shall be punishable with imprisonment for a term which may extend to two years, or with fine which may extend to five thousand rupees, or with both.
