Section 8H(3) in The Goa Entertainment Tax Act, 1964
(3)Whoever-(i)wilfully attempts, in any manner whatsoever, to evade any tax leviable under this Act; or(ii)wilfully attempts, in any manner whatsoever, to evade any payment of any tax or penalty or interest under this Act, he shall, on conviction, be punished-(a)in case where the amount involved exceeds Rs. 50,000/- during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of minimum of rupees ten thousand and maximum of rupees fifty thousand;(b)in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine not exceeding rupees ten thousand;
