Section 28 in The Punjab Tax on Lotteries Act, 2005
28. Penalty relating to production of records and furnishing of information.
(1)Any promoter or person who, on demand by the authorized officer, fails to produce any records or furnish any information in accordance with the requirements of this Act, after being given an opportunity of showing cause in writing against the imposition of a penalty, shall be liable to a penalty of ten thousand rupees and, in addition, one thousand rupees per day for so long as the failure continues.(2)The power to levy the penalties under this section shall vest with the Assessing Authority.
