(1) If any licensee fails to keep books of account or to submit returns as required in section 4, he shall be punishable with fine which may extend to one thousand rupees.
(2) If any licensee or other person intentionally obstructs an Inspecting Officer appointed under section 5 in the performance of his duties or in the exercise of his powers under this Act or in the rules made thereunder, he shall be punishable, with fine, which may extend to one thousand rupees:
Provided that nothing contained in this section shall render any person liable to be convicted of an offence in respect of anything done or omitted to be done by him before the date of publication of the Kerala Electricity Surcharge (Levy and Collection) Ordinance, 1989 (5 of 1989) in the Gazette.