Section 479(a) in Karnataka Municipal Corporations Act, 1976
(a)In case any fine, costs, tax or other sum of money imposed, assessed or recoverable by a magistrate under this Act or under any rule, bye-law, or regulation made under it, shall not be paid, the magistrate may order the offender to be imprisoned in default of payment subject to all the restrictions, limitations and condition imposed in sections 64 to 70 (both inclusive) of the Indian Penal Code.
