Section 14

fraudulently converts to his own use or to the use of any other person -

any moneys, or any part of any moneys, received by him on behalf of any person in respect of any transaction in his capacity as a travel agent; or

any moneys, or part of any moneys, so re-ceived which are held by him in trust pending the completion of any transaction;

fraudulently omits to account for, deliver or pay

any such moneys or any part thereof so re-ceived by him on behalf of any person to such person; or

any such moneys or any part thereof so re-ceived by him which are or were held by him in trust as aforesaid pending the completion of the transaction to the person or persons enti-tled to such moneys; or

fraudulently renders an account knowing such account to be false in any material particu-lars-

of any such moneys or any part thereof so received by him on behalf of any person;

of any moneys so received by him which are or were held by him in trust pending the comple-tion of any transaction or any part of such moneys; or

of expenses, commission or other" charges in-cidental to any transaction or proposed or contemplated transaction as a travel agent, shall be guilty of an offence: Penalty, imprisonment for 3