(5)If default is made in complying with sub-section (4), the company, and every officer of the company who is in default, shall be punishable with fine which may extend to [one hundred rupees] [ Substituted by Act 53 of 2000, Section 174, for " ten rupees" (w.e.f. 13.12.2000).] for each copy in respect of which default is made.