(1) A proprietor who fails to comply with any of the provisions of section 4 or section 5 shall, on conviction, be punishable with imprisonment which may extend to three months or with fine which may extend to five hundred rupees or with both.
(2) Any person who contravenes any provision of this Act or any rule made thereunder for which no penalty has been provided for elsewhere shall, on conviction, be punishable with imprisonment which may extend to three months or with fine which may extend to five hundred rupees or with both.
7. Any officer authorised by the State Government in this behalf may recover from any person who has committed or has reasonably been suspected of having committed an offence against this Act or the rules made thereunder, by way of composition of such offence,—
(a) where the offence consists of the failure to pay, or the evasion of, any advertisement tax payable under this Act, in addition to the tax so payable a sum of money not exceeding five hundred rupees or double the amount of the tax payable, whichever is greater, and
(b) in other cases, a sum of money not exceeding five hundred rupees.