Section 19(2) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(2)Where an employer willfully fails to maintain the books of accounts or other documents as directed under sub-section (1) [or to preserve the books of account and other documents as specified under sub-section (1A)] [Inserted by Act 5 of 1992 w.e.f. 1.4.1992], the assessing authority may, after giving him an opportunity to make representation, impose a penalty not exceeding rupees five for each day of delay.
