Section 148(1) in The Gujarat Co-Operative Societies Act, 1961
(1)Every employer or officer, member, agent or servant of a society, or any other person, who commits an offence under Section 147 shall, on conviction, be punished,-(a)if it is an offence under clause (a) of that section, with simple imprisonment which may extend to six months, or with fine which may extend to five hundred rupees or both;(b)if it is an offence under clause (b) of that section, with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both;(c)if it is an office under clause (c) of that section, with imprisonment for a term which may extend to one month, or with fine which may extend to five thousand rupees, or with both;(d)if it is an offence under clause (d) of that section, with fine which may extend to five hundred rupees;(e)if it is an offence under clause (e) of that section, with fine which may extend to five hundred rupees;(f)if it is an offence under clause (f) of that section, with imprisonment for a term which may extend to one year, or with fine, or with both;[(f-(i) ) if it is an offence under clause (f-a) of that section, with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both;] [Inserted by Gujarat Act No. 17 of 2013, dated 15.4.2013.](g)if it is an offence under clause (g) of that section, with simple imprisonment for a term which may extend to one month, or with fine which may extend to five hundred rupees, or both;[(g-i) if it is an offence under clause (g-i) of that section, with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both;] [Inserted by Gujarat 23 of 1982](h)if it is an offence under clause (h) of that section, with fine which may extend to two hundred and fifty rupees;(i)if it is an offence under clause (I) of that section, [with imprisonment for a term which may extend to three months, or with fine which may extend to one thousand rupees, or with both;] [Substituted for the words 'with fine which may extend to five hundred rupees' by Gujarat 23 of 1982](j)if it is an offence under clause (j) that section, with fine which may extend to five hundred rupees;(k)if it is an offence under clause (b) of that section, with fine which may extend to five hundred rupees;(l)if it is an offence under clause (1) of that section, with imprisonment for a term which may extend to one month, or with fine which may extend to five hundred rupees, or with both;(m)if it is an offence under clause (m) of that section, with imprisonment for a term which may extend to one year, or with fine which may extend to two thousand rupees, or with both;(n)if it is an offence under clause (n) of that section, with imprisonment for a term which may extend to one year, or with fine which may extend to one thousand rupees, or with both;[(n-(i)) if it is an offence under clause (n-a) of that section, with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both;] [Inserted by Gujarat Act No. 17 of 2013, dated 15.4.2013.](o)if it is an offence under clause (o) of that section, with fine which may extend to [five hundred rupees] [Substituted for the words 'one hundred rupees' by Gujarat 23 of 1982];[(o-(i)) if it is an offence under clause (o-a) of that section, with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both;] [Inserted by Gujarat Act No. 17 of 2013, dated 15.4.2013.](p)if it is an offence under clause (p) of that section, with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both;(q)if it is an offence under clause (q) of that section, with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both;(r)if it is an offence under clause (r) of that section, with imprisonment for a term which may extend to two years, or with fine, or with both;(s)if it is an offence under clause (s) of that section, with imprisonment for a term which may extend to three years, or with fine, or with both;