Any owner of a boiler who refuses or without reasonable excuse neglects—
(i) to surrender a provisional order as required by section 9, or
(ii) to produce a certificate or provisional order when duly called upon to do so under section 15, or
(iii) to make over to the new owner of a boiler a certificate or provisional order as required by section 16,
Shall be punishable with fine which may extend to one hundred rupees
