8. If any Licensee, or other person who is liable to pay duty under this Act.
(a)fails to keep books of account or to submit returns as required by Section 5; or(b)intentionally obstructs an inspecting Officer, appointed under Section 6, in the performance of his duties or the exercise of his powers under this Act and the rules made thereunder:he shall be punished with a fine which may extend to one thousand rupees.
