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<h1>Offences and penalties for co-operative societies: state law may define offences including false returns, disobedience, custody failures.</h1> State legislatures may, by law, prescribe offences and penalties relating to co-operative societies, including: wilfully making false returns or furnishing false information or failing to furnish required information; wilful or unjustified disobedience of lawful summonses, requisitions or orders under the State Act; employers failing without sufficient cause to remit deducted amounts to the society within the specified short period; officers or custodians wilfully failing to deliver custody of society books, records, cash, securities and other property to authorised persons; and adoption of corrupt practices in connection with elections of board members or office-bearers.