72. Every financial institution which holds funds in trust or otherwise for a seller and which, after receiving a notice pursuant to section 43 from the provisional administrator appointed for the seller,(1) allows a withdrawal or makes a payment out of those funds without obtaining the written authorization of the provisional administrator, or
(2) fails, where the provisional administrator so requires, to put the funds in his possession according to his directives,
is guilty of an offence and is liable to a fine of not less than $1,500 nor more than $75,000.