Penalties

If any person—

1. (a) wilfully refuses or without lawful excuse neglects to deliver a return under section 3, or
2. (b) wilfully delivers or causes to be delivered any such return which he knows to be false, or
3. (c) refuses to answer or wilfully gives a false answer to any question or enquiry necessary for obtaining any information for the purposes of this Act, or
4. (d) impedes the right of access to a relevant document, book of account or other record, or the right of entry conferred by section 4, he shall for each such offence be punishable with fine which may extend to five hundred rupees, and in the case of a continuing offence to a further fine which may extend to two hundred rupees for each day after the first during which the offence continues; and in respect of a false return or answer the offence shall be deemed to continue until a true return or answer has been delivered or given.