Section 97

fails to keep a register required under section 61, or to preserve the register for a period of not less than six years;

destroys, alters or mutilates the register referred to in paragraph (a), or causes or permits the register to be destroyed, altered or mutilated;

fails to comply with any regulations made under section 62;

fails, without reasonable cause (proof of which shall lie on him), to forward to the Director General such returns as are prescribed under section 63 or forwards any of the returns knowing that it contains any false particulars;

or

being an owner of any estate, mine or factory to which section 64 applies, fails to comply with the requirements of the section, commits an offence.

Under Part XIV