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....able with imprisonment for a term which may extend to 2[ten years, or with fine, which may extend to twenty-five crore rupees or with both]. (2) If any person fails to pay the penalty imposed by the adjudicating officer 4[or the Board] or fails to comply with any 5[****] directions or orders, he shall be punishable with imprisonment for a term which shall not be less than one month but which may ....