Section 23(1)(d) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(d)shall, on conviction by a Magistrate,-(i)in respect of each such offence falling under clause (a) or sub-clause (ii) of clause (b) or clause (c), be liable to a fine which may extend to one thousand rupees;(ii)in respect of an offence falling under sub-clause (i) of clause (b) be punished with imprisonment of either description for a term which may extend to one year and with fine.