Offices and penalties etc.

WHOEVER. (1) carries on business as a dealer and acts in contravention of any of the provisions of this Act; or (2) fails, without reasonable cause, to submit in due time any return as required by or under the provisions of this Act, or submits a false return; or (3) fails when required by or under the provisions of this Act, to keep accounts or records of sales; or (4) fails, when required by or under the provisions of this Act, to produce any accounts, evidence or documents or to furnish any information; or (5) fails or neglects to comply with any requirement made of him under the provisions of this Act; or (6) knowingly produce incorrect accounts, registers or documents or knowingly furnishes incorrect information; or (7) fraudulent or willfully evades the payment of any tax due under this Act, or conceals his liability to such tax; or (8) fails to pay within the time allowed and tax assessed or any penalty levied on him; or (9) prevents or obstructs inspection or entry by any officer acting under the provisions of this Act; or (10) demands or charges from any purchaser sales tax as such at a rate higher than that payable under the provisions of the Act; shall, on conviction before a Magistrate and in addition to any tax or penalty or both that may be due from him be punishable with imprisonment which may extend to six months or with fine not extending to one thousand rupees or with both, and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence.