Section 62(3) in The Maharashtra Agricultural Income Tax Act, 1962
(3)If any person required to furnish any information or return under section 48 -(a)wilfully refuses or without lawful excuse neglects to furnish such information or return as may by that section be required; or(b)wilfully furnishes or causes to be furnished any information or return which he knows to be false;he shall, on conviction, be punished with fine which may extend to one hundred rupees and in case of a continuing offence to a further fine which may extend to ten rupees for each day after the first during which the offence continues.
