A person who fails,-

(a) to apply for registration as required under section 18; or

(b) to notify the Appropriate Assessing Authority of a change in circumstances as required by section 22;

Is guilty of an offence and liable on conviction,-

(i) Where such failure is deliberate or repeated, for a fine not exceeding twenty five thousand rupees or to imprisonment for a team not exceeding six months, or both; or

(ii) in any other case, for a fine not exceeding twenty five thousand rupees or to imprisonment for a team not exceeding three months, or both.