67. Every depositary which, in respect of an amount contemplated in section 86,(1) makes a false or misleading statement regarding the use of the amount,
(2) allows the amount, which was deposited in trust with it, to be withdrawn in whole or in part otherwise than as provided in paragraph 2, 5, 6 or 7 of section 31, or
(3) allows the sum to be transferred otherwise than as provided in section 35,
is guilty of an offence and is liable to a fine of not less than $1,500 nor more than $75,000.