16 The report under paragraph one shall at least contain the following issues: (1) result arising from the performance of the Organisation during the lapsed year comparable with its established target; (2) project, work plan and budget plan for the year to come; (3) schedule of the lapsed year and plan for change of schedule for the year to come; (4) financial statement and report of the auditor, internal audit report and report of the evaluation committee; (5) information of the juristic person owned or shared, directly or indirectly, by the Organisation and information of the person in which the Organisation has jointed business or venture; (6) program produced by an independent producer supported by the Organisation, procurement method and name of that producer together with details for broadcasting of such program; (7) opinion of the Audience Council under section 45 and the public and the improvement in response of such opinion; (8) complaint of the audience, consideration result and correction. CHAPTER VIII Penalties Section 53. Whoever having duty to pay levy fails to pay levy or pay an incomplete amount shall be liable to imprisonment for a term of not exceeding one year or to a fine from five to twenty times of the levy to be paid or to both. Section 54. If an offender under this Act is a juristic person, a managing director, manager or person responsible for the carrying out of the affairs of such juristic person shall be liable for the punishment as prescribed for such offence, except where he can prove that he does not acknowledge in so doing or does not give consent to do so. Section 55. With regard to the offences under this Act, the DirectorGeneral of the Excise Department or his entrusted person shall have the power to settle them. Section 56. Any act done by a person holding a political position or by a government official, whether directly or indirectly, which obstructs or interferes the broadcasting of the Organisation with a view to make the Organisation to broadcast the program which is contrary to, or inconsistent with, its objectives under section 7 or the performance of its duties under section 8 or section 9 or the Rules on Professional Ethics under section 42 shall be deemed to be misuse of powers and duties wilfully and shall be unenforceable, provided that such act has been done under the provisions of law. © 2009, Pakorn Nilprapunt, Office of the Council of State of Thailand (www.krisdika.go.th www.lawreform.go.th) Remark: Reference to Thai legislation in any jurisdiction shall be made to the Thai version only. This translation has been made so as to establish correct understanding about this Act to foreigners.