Narcotic Drugs and Psychotropic Substances Act, 1985
26. Punishment for certain acts by licensee or his servants.
If the holder of any license, permit or authorization granted under this Act or any rule or order made thereunder or any person in his employ and acting on his behalf-
(a) omits, without any reasonable cause, to maintain accounts or to submit any return in accordance with the provisions of this Act, or any rule made thereunder;
(b) fails to produce without any reasonable cause such license, permit or authorization on demand of any officer authorized by the Central Government or State Government in this behalf;
(c) keeps any accounts or makes any statement which is false or which he knows or has reason to believe to be incorrect; or
(d) willfully and knowingly does any act in breach of any of the conditions of license, permit or authorization for which a penalty is not prescribed elsewhere in this Act, he shall be punishable with imprisonment for a term which may extend to three years or with fine or with both.