Criminal penalty for non-compliance with section 178 notice and set aside obligations includes mandatory imprisonment unless court records reasons. A new penal provision makes failure, without reasonable cause, to give the notice under subsection (1) of section 178, to set aside the amount under subsection (3), or to part with assets in contravention of that subsection a criminal offence punishable by rigorous imprisonment which may extend to two years, with a statutory minimum term of six months unless the court records special and adequate reasons to the contrary.