Whoever being required by any law for the time being in force or any rule having the force of law to keep accounts of expenses incurred at or in connection with an election fails to keep such accounts shall be punished with fine which may extend to five thousand rupees.

Classification of Offence as per Bharatiya Nagarik Suraksha Sanhita (BNSS)

• Punishment:
  • Fine of 5,000 rupees.
• Non-cognizable
• Bailable
• Triable by Magistrate of the first class.