Section 479(b) in Karnataka Municipal Corporations Act, 1976
(b)Any fine, costs, tax or other sum imposed, assessed or recoverable by a magistrate under this Act or any rule, bye-law or regulation made thereunder shall be recoverable by such magistrate, as if it were a fine imposed under the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) and the same shall on recovery be credited to the corporation fund.