law: 50. Offences.
  (1) Whoever
  (a) holds, gives, produces or accepts a declaration under the second proviso to clause (a) ofsub-section (2) of section 4, or under the first proviso to section 5, which he knows or has reason to believe to be false; or
  (b) carries on business as a dealer without obtaining a certificate of registration as required undersub-section (1) of section 14 or sub-section (1) of section 17; or
  (c) not being a registered dealer, represents when purchasing goods that he is a registered dealer or;
  (d) being a registered dealer, represents when purchasing any goods or class of goods not covered by his certificate of registration, that such goods or class of goods are covered by such certificate; or
  (e) fails to comply with the provisions of sub-section (5) of section 20; or
  (f) fails to submit any return as required by sub-section (2) of section 21 by the prescribed date or submits a false return; or
  (g) not being a registered dealer, collects any amount by way of tax under this Act or make any collection of such tax otherwise than in accordance with this Act or the rules made thereunder; or
  (h) fails to keep a true account of the value of goods bought or sold by him as required by section 38, or fails when required so to do under that section, to keep any account or record of purchases or sales specified in any notice or notification referred to in that section; or
  (i) fails or neglects to issue cash memorandum or bills as required under section 39; or
  (j) knowingly maintains or produces incorrect accounts, registers or documents or knowingly furnishes incorrect information; or
  (k) neglects to furnish any information required by section 40; or
  (l) refuses to comply with any requirements made of him under section 41; or
  (m) closes his place of business with a view to preventing inspection under section 41; or
  (n) obstructs or prevents any officer making inspection, search or seizure under section 41, or performing any functions under section 64, as the case may be; or
  (o) being the owner or person in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 64; or
  (p) aids or abets any person in the commission of any offence specified in clauses (a) to (o),
  shall be punishable with rigorous imprisonment for a term which may extend to six months or with fine, or with both, and where the offence is a continuing one, with a daily fine not exceeding two hundred rupees during the period of the continuance of the offence:
  Provided that no prosecution for an offence under this Act shall be instituted in respect of the same facts in respect of which a penalty has been imposed under sub-section (6) of section 20, sub-section(6) of section 23, section 55, section 56 or section 57:
  Provided further that a person shall not be deemed to have committed an offence under clause (b) if he had applied for registration under this Act in accordance with the provisions of sub-section (2) of section 14, or sub-section (2) of section 17, as the case may be.
  (2) Notwithstanding anything contained in sub-section (1), if any person commits an offence under clause (a) or clause (f) or clause (j) or clause (l) or clause (m) or clause (o) of that sub-section and the court is satisfied that the offence has been committed wilfully, he shall be punishable with rigorous imprisonment for a term which may extend to six months and with fine, and where the offence is a continuing one, with a daily fine not exceeding three hundred rupees during the period of the continuance of the offence.