Penalty for failure to pay tax

If the tax due in respect of any motor vehicle has not been paid within the period prescribed under section 8, the registered owner or the person having possession or control thereof shall- (a) pay, in addition to the tax, a penalty of such sum, not exceeding twice the amount of the quarterly tax payable, as may be prescribed, and different sums may be prescribed for different classes of motor vehicles and for different periods; and (b) also be punishable with fine which may extend to fifty rupees; and the amount of the tax due by him in respect of such vehicle for the quarter or quarters concerned together with the penalty referred to in clause (a) shall also be recovered as if such tax and penalty were a fine.