Section 12(1B) in The Karnataka Entertainments Tax Act, 1958
(1B)The proprietor of any entertainment who fraudulently evades the payment of any tax due under this Act, shall, on conviction, be punishable with simple imprisonment for a term which may extend to six months or with fine [which shall not be less than rupees ten thousand for the first offence and not less than rupees fifteen thousand for the second or subsequent offence during the financial year] [Substituted by Act 5 of 2001 and again substituted by Act 5 of 2002 w.e.f. 1.4.2002] or both.
