(3)Any person who contravenes any provision of sub-section (1) shall, on conviction, be punished with a fine which may extend to one hundred rupees and, in the case of a continuing offence, with a further daily fine extending to twenty rupees :Provided that such person shall, in addition to any penalty that may be imposed on him, be liable to pay the expenses which the Board of Councilors may incur in replacement or restoration consequent on such contravention, and such expenses shall be recoverable as an arrear of tax under this Act.
