Moratorium and resolution plan compliance attract penalties for breach, concealment, and authorised contraventions under insolvency law. Section 67B introduces penalties for contravention of the moratorium and for breach of an approved resolution plan by a corporate debtor, its officers, creditors, or persons bound by the plan, on application by the Board, the Central Government, or an authorised person. Section 67C separately penalises concealment by an operational creditor of a notified dispute or full and final payment in an application under section 9, and extends liability to persons who authorised, permitted, or acted on the concealment.