Section 100(3) in Meghalaya Value Added Tax Act, 2003
(3)If any person required to furnish any information or return under Section 79.(a)Wilfully refuses or without lawful excuse neglects to furnish such information or return as may be by that section required, or(b)Wilfully furnishes or causes to be furnished any information or return which he knows to be incorrect or false.(c)Shall on conviction be punished with fine which may extend to one thousand rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues.
