(1)  Whoever removes, alters, defaces, renders invisible or otherwise tampers with the register number marked on a boiler in accordance with the provisions of this Act, shall be liable to penalty which may extend to one lakh rupees.

   (2)  Whoever fraudulently marks upon a boiler a register number which has not been assigned to it under this Act, shall be punishable with imprisonment which may extend to two years, or with fine which may extend to one lakh rupees, or with both.