Penalty for evasion

(1) Any person evading the payment of any tax, fee, rate or any amount due shall be punishable with fine which may extend to one hundred rupees. (2) When any fee has been imposed under this Act or the right to collect it has been leased thereunder, any person employed by the Panchayat concerned or any person duly authorised in this behalf by it or by the lessee to collect such fees, may subject to the condition of the lease to collect the fee expel from the place for the use of which a fee is payable, any person who is liable to pay the fee but refuses to pay it.