Prosecution and penalties

20 (1) Without prejudice to any action taken or that may be taken or any order passed or may be passed under any of the provisions of this Act, whoever,- (a) being a dealer sells or purchases goods in contravention of sub-section (2) of Section 8 or fails or neglects to comply with the provisions of sub-section (1) thereof; or (b) fails without sufficient cause, to submit any return required under section 8 or wilfully submits a false return; or (c) not being a registered dealer falsely represents that he is such a dealer; or (d) prevents or obstruct any authority under this Act in the performance of its duties and functions under this Act; or (e) fails to pay the cess, penalty or interest due in accordance with sub-section (2) of Section 9, sub-section (3) and (4) of Section 10 or Section 11; or (f) contravenes the provisions of Section 12 or (g) contravenes Section 21; or (h) abets any person in the commission of any of the offences specified in clauses (a) to (h); shall be punishable with imprisonment of either description which may extend to one year or with fine which may extend to fifty thousand rupees or both.