Offences and penalties.

(1) Whoever- (1) carries on business as a dealer and acts in contravention of any of the provisions of this Act ; or (2) fails, without reasoble cause, to submit in due time any return as required by under the provisions of this Act, or submits a false returns ; or (3) fails, when required by or under the provisions of this Act, to keep accounts or records of sales ; (4) fails, when required by or under the provisions of this Act to produce any accounts, evidence or documents or to furnish any information ; (5) fails or neglects to comply with any requirement made of him under the provisions of this Act ; (6) knowingly produces incorrect accounts, registers or documents, or knowingly furnishes incorrect information ; (7) fraudulently or wilfully evades the payment of any tax due under this Act, or conceals his liability to such tax ; (8) fails to pay within the time allowed any tax assessed or any penalty levied on him ; (9) prevents or obstructs inspection or entry by an officer acting under the provisons of this Act ;or (10) prevents or obstructs inspection or entry by an officer acting under the provisions of this Act ; or (11) demands or charges from any purchaser sales tax as such at a rate higher than that payable under the provisions of this Act, or (12) aids or abets any person in the Commission of any offence specified in clauses (I) to (II). shall, on conviction before a Judicial Magistrate and in addition to any tax including interest if any, 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 Rs. 1,000 or with both, and when the offence is a continuing one, with a daily fine not exceeding Rs. 50 during the period of continuance of the offence. (2) The offences specified under clause (9), (10) and (11) of sub-section (1) shall be cognizable and bailable.