Section 38(1) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(1)Every person who is prosecuted under sub-rule (2) of rule 31 shall be liable, on proof to the satisfaction of the Court that he willfully omitted to pay the amount due by him, to pay a fine not less than five times of the amount which may be due by him on account of -(a)the tax and the warrant fee, if any, and(b)if distraint has taken place, the distraint fee and the expenses incidental to the detention and sale, if any, of the property distrained.
