Section 14(2) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(2)Any person, who -(a)wilfully submits an untrue return or declaration or fails to submit a return or declaration as required by the provisions of this Act or the rules made thereunder, or(b)fraudulently evades or attempts to evade the payment of any tax, or any other amount due from him under this Act,shall, on conviction, be liable to be punished, if it is a first offence, with fine which may extend to ten thousand rupees, and if it is a second or subsequent offence with simple imprisonment which may extend to six months or with fine which may extend to twenty-five thousand rupees or with both.
