Section 23 — Offences and penalties.

Whoever-- (a) carries on business as a dealer and acts in contravention of any of the provisions of this Act; or (b) fails, without reasonable cause, to submit in due time any return as required by or under the provisions of this Act, or submits false return; or (c) fails, when required by or under the provisions of this Act, to keep accounts or records of sales; or (d) fails, when required by or under the provisions of this Act, to produce any accounts, evidence or documents or to furnish any information; or (e) fails or neglects to comply with any requirement under the provisions of this Act; or (f) knowingly produces false accounts, registers or documents, or knowingly furnishes incorrect information; or (g) fraudulently or wilfully evades the payment of any tax due under this Act, or conceals his liability to such tax; or (h) fails to pay within the time allowed any tax or penalty due from him; or (i) prevents or obstructs inspection or entry by any officer acting under the provisions of this Act; or (j) demands or charges from any purchaser sales-tax as such at a rate higher than that payable under this Act; shall 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.

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