19. (1) The Authority may, by order, direct any person or undertaking to pay to the Government by way of penalty such sum not exceeding one lakh of Taka as may be specified in the order if, after giving the person or undertaking concerned an opportunity of being heard, it determines that such person or undertaking-(a) has failed to comply with any order of the Authority made under this Ordinance, or has wilfully failed to register as required by the provisions of this Ordinance, or(b) has furnished any information or made any statement to the Authority which he knows or has reason to believe to be false in any material particular. (2) If any such failure as is referred to in clause (a) of that sub-section is a continuing one, the Authority may in the manner provided for in sub-section (1) also direct that the person or undertaking guilty of such failure shall pay by way of penalty to the Government a further sum which may extend to ten thousand Taka for every day after the first. (3) A penalty imposed under sub-section (1) or sub-section (2) shall be recoverable as an arrear of land revenue.