22. (1) If any person-(a) refuses or fails to furnish any document, paper or information which he is required to furnish by or under this Ordinance; or(b) refuses or fails to comply with any order or direction of the Commission made or issued under this Ordinance; or(c) contravenes or otherwise fails to comply with the provisions of this Ordinance;the Commission may, if it is satisfied after giving the person an opportunity of being heard that the refusal, failure or contravention was wilful, by order direct that such person shall pay to the Commission by way of penalty such sum ¹[not less than one lakh taka] as may be specified in the order and, in the case of a continuing default, a further sum calculated at the rate of ²[ten thousand Taka] for every day after the issue of such order during which the refusal, failure or contravention continues. (2) Any sum directed to be paid under sub-section (1) shall be recoverable as an arrear of land revenue. (3) No prosecution for an offence against this Ordinance shall be instituted in respect of the same facts on which a penalty has been imposed under this section.