Section 14(5) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(5)Any person, who knowingly is involved in any fraudulent evasion or attempt at evasion or abetment of evasion of any tax payable under this Act, shall, on conviction, be liable to be punished with simple imprisonment which may extend to six months or with fine which may extend to twenty-five thousand rupees or with both.
