13. Report and Declaration.- (1) At the end of each Financial Year each NGO and individual, in the prescribed manner, shall submit before the Director General, an annual statement containing activities performed in the said Financial Year; (2) The Director General, if required, can call for any explanation of any of the information provided in the annual report submitted by the NGO or individual, and such NGO and individual shall be bound to supply the same to the Director General; (3) Unless any individual or NGO is exempted by a written order of the Government, each individual or NGO undertaking and conducting voluntary activities fully or partially funded by foreign donation, shall submit to the Director General, a Declaration within the time frame and in the manner prescribed by him and such Declaration shall contain the amount received as foreign donation, its source and utilization. 14. Offences.- If any NGOs or Individual violates any provision of this Act or any rules or orders promulgated hereunder, Or pass any malicious and indecent (Derogatory and reproachful) comments regarding the constitution of Bangladesh or any constitutional institutions or engage it in any anti state activities or in financing, patronizing or supporting militancy and terrorist activities or having involvement with women and children trafficking or smuggling of narcotics and arms then it shall be treated to be an offence under the law for the time being in force. 15. Punishment for Offences. –(1) If any offence is committed under Section 14, the Director General may (a) by issuing a letter, direct the said NGO or individual to be cautioned or rectified within the time specified therein. (b) in the prescribed manner, cancel or postpone the registration accorded by the Bureau in favor of the said NGO or stop the voluntary activities undertaken by the said NGO or individuals (c )In case the NGO or the Individuals commit an offence of receiving foreign donation without permission or approval as the case may be, the Director General may, in the prescribed manner, realize fine equivalent to any amount between the amount of foreign donation so received and the amount three times of the received foreign donations. (d) may take necessary action in order to punish the concerned NGO or individual under prevalent laws of the country (2) Penal action may be taken against any official of any NGO if he/she commits any offence under this Act: Provided that if any person can prove that the offence was not committed within his/her knowledge or he/she had taken sufficient preventive measures so that the offence could not be committed, in such cases the person concerned shall not be punishable for such offence. 6