(1) [Where a person or member of a family unit required] by section 12 to furnish a return,-
(a) fails without reasonable cause so to do, within the time specified in that section, or
(b) furnishes a return which he knows, or has reason to believe, to be false, he shall be liable to pay a penalty which may extend in the former case to one hundred rupees, and in the latter case to five hundred rupees.
(2) Where the Collector has reason to believe that a person [or a member of a family unit] required by section 12 to furnish a return has, without reasonable cause, failed so to do, or has submitted a return which he knows or has reason to believe to be false, the Collector shall issue a notice calling upon [such person or member] to show cause within the fifteen days of the service thereof, why the penalty provided by sub-section (1) should not be imposed upon him. If the Collector, on considering the reply or other cause shown, is satisfied that [the person or member] has without reasonable cause failed to submit the return within time, or has submitted a return which he knew or had reason to believe to be false, he may impose the penalty provided in the last preceeding sub-section and require him to submit a true and correct return complete in all particulars, within a period of one month from the date of the order.
(3) If [the person or member] fails to comply with the order within the time so granted by the Collector, then as a penalty for failure to furnish a return or a true and correct return complete in all particulars, the right, title and interest in the land held by him [or as the case may be, by the family unit] in excess of the ceiling area shall, subject to the provision of this Chapter, be forfeited to the State Government and shall thereupon vest without further assurance in that Government.