Section 10
Penalties for offences. — (1) Whoever, for the purposes of avoiding any payment to be made by himself under this Act, or of enabling any other person to avoid such payment, knowingly makes or causes to be made any false statement or false representation or false entry in any register, account book or other record shall, on conviction, be punished 1 [with fine which may extend to ten lakhs rupees] .
10. Penalties for offences. — (1) Whoever, for the purposes of avoiding any payment to be made by himself under this Act, or of enabling any other person to avoid such payment, knowingly makes or causes to be made any false statement or false representation or false entry in any register, account book or other record shall, on conviction, be punished 1 [with fine which may extend to ten lakhs rupees] .
(2) Any person who contravenes, or makes default in compliance with, any other provision of this Act shall, on conviction, be punished 2 [with fine which may extend to ten lakhs rupees] .