Section 4. Every Treasurer, Secretary or principal Agent or Manager failing to make any payment or to prepare a

PART V. PENALTIES. 24. Every Treasurer, Secretary or principal Agent or Manager failing to make any payment or to prepare and deliver any return required by section nine, or failing to make payments or deliver returns, or failing to make any payment or to prepare and deliver any statement or return required by section ten, and every trustee, guardian, curator, committee or agent failing to deliver any statement or declaration required by section thirteen, shall for every day during which such default continues, be fined, on conviction before a Magistrate, ten rupees. The Commissioner of the Division shall have power to remit wholly or in part any penalty imposed under this section.