Section 91(5) in Meghalaya Value Added Tax Act, 2003
(5)Whoever, knowingly produces false accounts, registers or documents or knowingly furnishes false information, shall, on conviction, be punished(i)In case where the amount of tax, which could have been evaded, if the account, registers or documents or information referred to above had been accepted as true, 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 a fine;(ii)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.
