Section 12 in Karnataka Motor Vehicles Taxation Act, 1957
12. Penalties.
(1)Whoever,-(a)as a registered owner or otherwise has possession or control of any motor vehicle liable to tax under this Act without having paid the amount of the tax or additional tax due in accordance with the provisions of this Act in respect of such vehicle; or(b)delivers a declaration or additional declaration wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated; shall, on conviction, be punishable with fine which shall not be less than a sum equal to the quarterly tax payable in respect of such vehicle and which may extend to a sum equal to the annual tax payable in respect of such vehicle; and in the event of such person having been previously convicted of an offence under this section with fine which shall not be less than a sum equal to the tax payable in respect of such vehicle for two quarters and which may extend to a sum equal to twice the annual tax payable in respect of such vehicle; and the amount of any tax due shall be recoverable as if it were a fine.(2)[ x x x] [Omitted by Act 38 of 1976 w.e.f. 1.1.1977](3)Whoever,-(a)contravenes the provisions of sub-section (3) of section 5; or(b)fails to stop a motor vehicle when required to do so by any officer under section 11, shall on conviction be punishable with fine which may extend to fifty rupees.(4)Whoever contravenes any of the provisions of this Act other than those punishable under sub-sections (1) and (3) shall, on conviction, be punishable with fine which may extend to one hundred rupees.
