Section 42(8) in The Maharashtra Tax on Luxuries Act, 1987
(8)Whoever, when required to furnish any information or return under section 32, -(a)wilfully refuses or without lawful excuse neglects to furnish such information or return, or(b)wilfully furnishes or causes to be furnished any information or return which he knows to be false, shall, on conviction, be punished with the 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 offence during which the offence continues.
