(e) offers or attempts to do any act which is an offence under this section,
shall be punished on first conviction with imprisonment of either description for a term which may
extend to two years, and with fine which may extend to five thousand rupees, and, in the event of a
second or subsequent conv iction, with imprisonment of either description for a term which may extend to
five years, and also with fine which may extend to ten thousand rupees.
Exception .-This section does not extend to -