(1) Whoever being required under these rules to maintain any register or record or to furnish any information or return, fails to do so, or makes a false entry therein shall, for each such offence, be punishable with fine which may extend to five hundred rupees: provided that an employer who maintains such registers and records, or furnishes the required return without making the necessary entries therein, shall be punishable with fine which may extend to two hundred rupees.
(2) Whoever contravenes the provisions of Rules 11 and 12 shall be punishable with fine which may extend to two hundred rupees.
