Section 271A(1) in Andhra Pradesh Panchayat Raj Act, 1994
(1)Any Sarpanch who having been the Sarpanch, Temporary Sarpanch or Upa-Sarpanch of a Gram Panchayat fails to hand over any documents of or any moneys or other properties vested in or belonging to, the Gram Panchayat, which are in, or have come into, his possession or control, to his successor in office or other prescribed authority, -(i)in every case, within a period of thirty days from the expiry of the term of office as such Sarpanch, Temporary Sarpanch or Upa-Sarpanch; and(ii)in the case of person, who was the Upa-Sarpanch also within a period of thirty days on demand by the Sarpanch shall be punishable with imprisonment which may extend upto six months or with fine not exceeding one thousand rupees or with both, for every such offences.