Indian Penal Code 1860
Section 171I :
Failure to keep election accounts:
(See section 177 of BNS 2023)
Classification of Offence:
Offence: Failure to keep election accounts.
Punishment :fine of 500 rupees.
Cognizable or Non-cognizable :Non-cognizable
Bailable or Non-bailable :Bailable
Compoundable or Non-compoundable : Non-compoundable
By Which Court Triable :Magistrate of the First class
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Whoever being required by any law for the time being in force or any rule having the force of law to keep accounts of expenses incurred at or in connection with an election fails to keep such accounts shall be punished with fine which may extend to five hundred rupees.]