- If the owner of the place in which any treasure is found abets, within the meaning of the Indian Penal Code (15 of 1860), any offence under section 20, the share of such treasure, or the money in lieu thereof to which he would otherwise be entitled, shall vest in Government, and he shall, on conviction before a Magistrate, be punished with imprisonment which may extend to six months, or with fine, or with both.