64. (1) Any person who transfers or attempts to transfer an inland ship in contravention of sub-section (1) of section 26 shall be punishable with rigorous imprisonment for a term which may extend to three years, or with fine which may extend to Taka ²[thirty thousand] or with both. (2) The transferor or the transferee of an inland ship or both shall be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to Taka ³[twenty thousand] or with both, if he fails to make a report of the transfer of an inland ship as required by sub-section (2) of section 26.