What penalties apply to officers in default for failing to distribute declared dividends?

1
Fine of ₹10,000 per day only
2
Imprisonment of up to 1 year
3
Up to 2 years of imprisonment and/or a fine of ₹1,000 to ₹25,000 per day of default
4
No penalties if it's a first-time offense
5
Removal from office

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