Section 28A. Penalty for not keeping documents, etc., and for non-disclosure of information.

1[28A. Penalty for not keeping documents, etc., and for non-disclosure of information.-- Whoever without reasonable cause or excuse, contravenes the provisions of section 18B shall be punishable with imprisonment for a term which may extend to one year or 2[with fine which shall not be less than twenty thousand rupees or with both].