Penalty for default in furnishing return

Whoever refuses or fails to furnish any such return for, the space of a fortnight from the day on which he has been required to do so, or knowingly furnishes a false return or description, shall be liable to a fine not exceeding twenty rupee, and to a further fine not exceeding five rupees for each day during which he omits to furnish a true and correct return; and whoever obstructs, hinders or prevents the assessor appointed by the Board from entering or inspecting or measuring any such holding shall be liable to a fine not exceeding two hundred rupees.