Section 7(2) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
(2)Any importer registered or liable to be registered under this Act, who,-(a)wilfully submits an untrue return or fails to submit a return as required by the provisions of this Act or the rules made thereunder; or(b)fraudulently evades the payment of any tax and other amount due from him under this Act.shall, on conviction, be liable to be punished, if it is a first offence, with a fine which may extend to two thousand rupees, and if it is a second or subsequent offence, with simple imprisonment which may extend to six moths or with fine which may extend to five thousand rupees or with both.
