Offences and penalties.

Whoever: - (1) carries on business as a dealer or 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) being a registered dealer, falsely represents, when purchasing any class of goods that goods of such class are recovered by his certificate of registration; or (4) not being a registered dealer, falsely represents when purchasing goods, that he is a registered dealer; or (5) fails, when required by or under the provisions of this Act, to keep accounts or records of sales; or (6) fails, where required by or under the provisions of this Act, to produce any accounts, evidence or documents or to furnish any information; or (7) fails or neglects to comply with any requirement made of him under the provisions of this Act; or (8) knowingly produces incorrect accounts. Registers or documents or, knowingly furnishes incorrect information; or (9) fraudulently or willfully evades the payment of tax due under this Act or conceals his liability to such tax; or (10) fails to pay within the time allowed any tax assessed or any penalty levied on him; or (11) prevents or obstructs inspection or entry by any officer acting under the provisions of this Act; or (12) prevents or obstruct any officer incharge of a check post or barrier from making any entry or inspection of goods or in intercepting, detaining or searching any vehicle carrying goods; or (13) demands or charges from any purchaser sales tax as such on the sales of any goods exempted under section 7 and section 8 or under any notification issued thereunder or at a rate higher than payable under the provisions of this Act; shall, on conviction before a magistrate and in addition of any tax or penalty or both that may be due from him, be punishable with imprisonment which may extend to six month or with fine not exceeding 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.