(1)Whoever -(a)fails to furnish the security demanded under Sub-section (6) of Section 6,(b)fails to pay the full amount of luxury tax payable for any period in accordance with the provisions of Section 7,(c)fails without reasonable cause to furnish return under Section 7,(d)submits false return,(e)fails to make payment of interest payable under Sub-section (1) of Section 8,(f)fails to comply with the provisions of Section 11, or(g)refuses to comply with any requirements under Sub-section (1) of Section 12,shall be punishable with simple imprisonment which may extend to six months or with fine or with both and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees quarrying the periods of the continuance of the offence.
