Section 17(2) in The Kerala Tax on Luxuries Acts, 1976
(2)Any person who-(a)prevents or obstructs inspection, entry, search or seizure by the assessing authority; or(b)fraudulently evades the payment of Luxury Tax or other amount due from him under this Act.shall be punishable with imprisonment for a team which may extend to six months, or with fine with may extend to one thousand rupees, on with both.
