Section 4(2) in Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001
(2)Any person, who;-(a)Wilfully submits an untrue return of fails to submit a return as required by the provisions of this Act or the rules made thereunder; or(b)fraudulently evades the payment of any tax, and other amount due from him under this Act, shall on conviction, be liable to be punished, if it is a first offence, with fine which may extend to two thousand rupees, and if it is a second or subsequent offence, with simple imprisonment which may extend to six months or with fine which may extend to five thousand rupees or with both.
