Section 27. Minor penalties.

Any owner of a boiler who refuses or without reasonable excuse fails,--- (i) to surrender a provisional order as required by sub-section (2) of section 14; or (ii) to produce a certificate or provisional order when duly called upon to do so under section 20; or (iii) to make over to the new owner of a boiler a certificate or provisional order as required by section 21; or (iv) to report an accident to a boiler or boiler components when so required under section 23, shall be liable to penalty which may extend to five thousand rupees.