Section 7(3) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
(3)Any person who makes any statement or declaration before any check-post officer or any authority including the assessing authority in connection with any imported goods specified in the Schedule or the movement or import of the said goods, which statement or declaration he knows or has reason to believe to be false, shall, on conviction, be liable to be punished with simple imprisonment, which may extend to six months or with fine which may extend to two thousand rupees or with both.
