Failure to keep election accounts.

Whoever being required by any law for the time being in force or any rule having the force of law to keep accounts of expenses incurred at or in connection with an election fails to keep such accounts shall be punished with fine which may extend to five thousand rupees.

Section 176 of the Bharatiya Nyaya Sanhita  

Section 178 of the Bharatiya Nyaya Sanhita