Section 32(2) in THE PENSION FUND REGULATORY AND DEVELOPMENT AUTHORITY ACT, 2013
(2)If any person fails to pay the penalty imposed by the member or fails to comply with any of the directions or orders issued by the member, he shall be punishable with imprisonment for a term which shall not be less than one month but which may extend to ten years, or with fine, which may extend to twenty-five crore rupees, or with both.
