Section 115(16) in The Orissa Co-operative Societies Act, 1962
(16)[ Any office bearer, member, officer, employees of the Co-operative Society, causing wilful negligence, in maintenance and preservation of book; and accounts of the Society and in submission of the records to the Registrar, Auditor General and other authorities requiring the same under this Act, and the rules, shall be punishable with fine which may extend to five thousand rupees or with imprisonment which may extend to one year or with both.] [Inserted vide O.G.E. No. 1832 dated 27.12.2004 Section 15(O.A. No. 11 of 2004).]