(1) If any person liable to pay cess under this Act in pursuance of provisions of rules made under sub-section (1) of section 6 fails to pay within the period specified therefor, any amount due from him on account of cess, the Director of Geology and Mining, on being satisfied that such person has wilfully failed to pay the cess, may, subject to the general or special order of the State Government, and without prejudice to any other penalty to which such person is liable under this Act, recover from him as penalty a sum not exceeding one fourth of the amount of cess so unpaid in addition to the amount of cess payable by him.
(2) Sums recoverable under this section shall be recovered in the manner provided in sub-section (3) of section 6 for the collection of cess.