Offences and penalties

For person who— (1) while being liable to pay tax under the provisions of this Act fails to register himself as a dealer as required by section 15; 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 the Act, to keep accounts and records of purchases of taxable goods; 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) knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information; or (6) fraudulently or willfully evades the payment of any tax due under this Act, or conceals his liability to such tax; or (7) fails to pay within the time allowed, any tax assessed or any penalty levied on him; or (8) fails or neglects to comply with any requirement made of him under the provisions of this Act; or (9) prevents or obstructs inspection or entry by any Officer acting under the provisions of this Act; or (10) prevents or obstructs one Officer-in charge of a check post or barrier from making any entry or inspection of goods or intercepting, detaining or searching any vehicle, boat or ship carrying taxable goods; or (11) acts in contravention of any of the provisions of the Act, or rules made thereunder; shall, on conviction before a Judicial 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 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.