Section 46 in The Bihar Prohibition And Excise Act, 2016
46. Penalty for non-payment of duty or fee.
- If any person fails to pay any duty or fee, which under this Act he is liable to pay, he shall be punishable with imprisonment for a term which shall not be less than three years but which may extend to five years and also with fine which shall not be less than one lakh rupees but which may extend to ten lakh rupees.
