Section 109(12A) in Karnataka Co-Operative Societies Act, 1959
(12A)[ where any person conducting audit under section 63 or inquiry under section 64 or inspection under section 65 or section 65B,-(i)willfully omits to mention in his report any defects or irregularity which he has noticed or might have noticed had he exercised due deligence during the course of audit, inquiry or inspection; or(ii)willfully makes false observation in his report;shall without prejudice to any other action that may be taken against him under any law for the time being in force be punishable with imprisonment for a term which may extend to six months or with fine which may extend to three thousand rupees or with both.
