Any owner of a boiler who refuses or without reasonable excuse fails,—

   (i)  to surrender a provisional order as required by sub-section (2) of section 14; or

   (ii)  to produce a certificate or provisional order when duly called upon to do so under section 20; or

   (iii)  to make over to the new owner of a boiler a certificate or provisional order as required by section 21; or

   (iv)  to report an accident to a boiler or boiler components when so required under section 23, shall be liable to penalty which may extend to five thousand rupees.