Section 101(5) in Sikkim Co-Operative Societies Act, 1978
(5)Any employer, who, without sufficient cause, fails to deduct or fails to pay to a society the amount deducted by him under sub section (2) of section 54 within a period of seven days from the date on which such deduction is made shall be punishable with fine which may extend to five hundred rupees and in the case of a continuing default with a further fine of Rs. 25 for each day on which the offence continues after conviction thereof.