SECTION 67 IPC : If the only penalty for the offense is a fine, imprisonment may result from failure to pay.—If the offense is only punishable by a fine, 1[the imprisonment the Court imposes in default of the fine shall be simple, and] the term for which the Court directs the offender to be imprisoned in default of fine shall not exceed the following scale, that is, for any term not exceeding two months when the amount of the fine shall not exceed fifty rupees, and for any term not exceeding four months when the amount shall not exceed one hundred rupees.