(1)

Any person who,-

1. being an assessee under this Act, fails to submit a return as required by the provisions of this Act, or the rules made thereunder, or
2. being a person obliged to register himself as a dealer under this Act, does not get himself registered, or
3. being a person obliged to obtain a permit under this Act, does not obtain such permit, or
4. collects any amount by way of tax under this Act, in contravention of the provisions of section 35, shall on conviction by a Judicial Magistrate, not below the rank of a Second-Class Judicial Magistrate, be liable to a fine of rupees one thousand.

(2)

Any person who, -

1. wilfully submits an untrue return, or, not being already an assessee under this Act, fails to submit a return as required by the provisions of this Act, or the rules made thereunder, or
2. fraudulently evades the payment of any tax assessed on him or any fee or other amount due from him under this Act, or
3. dishonestly objects to a notice issued to him under sub-section (1) of section 39, or
4. wilfully acts in contravention of any of the provisions of this Act, or
5. after purchasing any goods in respect of which he has made a declaration as prescribed but fails without reasonable excuse to make use of goods for the declared purpose, shall on conviction by a Judicial Magistrate of the First Class, be liable to a fine of rupees two thousand and in the event of a second or subsequent conviction, to simple imprisonment which may extend to six months or a fine of rupees three thousand or both.

(3)

Any person who, -

1. prevents or obstructs inspection, entry, search or seizure by an officer empowered under section 55, or
2. prevents or obstructs inspection of any goods vehicle, or boat carrying goods, by an officer-incharge of a check-post or barrier or any officer empowered under section 58, shall on conviction, be liable to simple imprisonment which may extend to six months or a fine of rupees five thousand or both.