The punishment according to Section 94(4A) of KCS Act imposed on an officer or member who wilfully refuses to handover books, A/c, cash etc to the Administrator liquidator of auditor is
AImprisonment up to 2 years, fine up to 20,000 Rs/- or both
BImprisonment up to 6 months, fine up to 5000 Rs/- or both
CImprisonment upto 1 year, fine upto 10000 rs/- or both
DImprisonment up to 3 years, fine up to 30000 Rs/- or both