| 122 Penalty for certain offences. |
| 123 Penalty for failure to furnish information return. |
| 124 Fine for failure to furnish statistics. |
| 125 General penalty. |
| 126 General disciplines related to penalty. |
| 127 Power to impose penalty in certain cases. |
| 128 Power to waive penalty or fee or both. |
| 129 Detention, seizure and release of goods and conveyances in transit. |
| 130 Confiscation of goods or conveyances and levy of penalty. |
| 131 Confiscation or penalty not to interfere with other punishments. |
| 132 Punishment for certain offences. |
| 133 Liability of officers and certain other persons. |
| 134 Cognizance of offences. |
| 135 Presumption of culpable mental state. |
| 136 Relevancy of statements under certain circumstances. |
| 137 Offences by companies. |
| 138 Compounding of offences |