Section 276(3) in Karnataka Municipalities Act, 1964
(3)In case any fine, costs, tax or other sum of money imposed, assessed or recoverable by a magistrate under this Act or under any rule or bye-law made thereunder, is not paid, the magistrate may order the offender to be imprisoned in default of payment subject to all the restrictions, limitations and conditions imposed in sections 64 to 70 (both inclusive) of the Indian Penal Code.
