A state law on co-operative societies shall include the following acts as offences:

  1. Willfully making a false return or furnishing false information.
  2. Willfully disobeying any summon, requisition, or order.
  3. Employer failing to pay deducted amounts to a co-operative society within fourteen days.
  4. Officer willfully failing to handover custody of books, accounts, documents, records, cash, security, and other property.
  5. Any person adopting corrupt practices before, during, or after elections.