182. Wilful neglect statutory duty

Whoever, being charged by this Act with the duty of registering any matter or proceeding, or of making, preparing, keeping or maintaining any assessment list, report, book of account, estimate, register, counterfoil book, minute book, or subscription list, or of issuing any certificate, receipt or certified copy, refuses or wilfully neglects or fails to perform such duty, or wilfully performs the same in an unlawful or improper manner, is guilty of an offence and liable on conviction to a fine of $2,000 or imprisonment for 3 months.