Section 23(2) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(2)Whoever, knowingly keeps false account of the receipts or turnover in contravention of the provisions of this Act shall, on conviction, be punished with simple imprisonment for a term which may be extend to six months or with a fine not exceeding twenty thousand rupees, subject to a minimum of five thousand rupees.
