Section 24(2) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(2)Any person, who,-(a)wilfully submits an untrue return or fails to submit a return as required by the provisions of this Act or the rules made thereunder; or(b)fraudulently evades the payment of any tax, and other amount due from him under this Act, shall on conviction, be liable to be punished, if it is a first offence, with fine which may extend to two thousand rupees, and if it is a second or subsequent offence, with simple imprisonment which may extend to six months or with fine which may extend to two thousand rupees or with both.
