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.
