Section 44(5) in Maharashtra Land Revenue Code, 1966
(5)If the person fails to inform the Tahsildar within the period specified in sub-section (4), he shall be liable to pay in addition to the non-agricultural assessment [such fine not exceeding five hundred rupees or such amount as may be prescribed, whichever is higher, as may be directed by the Collector.] [Substituted 'such fine as the Collector may, subject to rules made in this behalf, direct not exceeding five hundred rupees.' by Maharashtra Act No. 21 of 2017, dated 18.1.2017.]
