Section 8H(5) in The Goa Entertainment Tax Act, 1964
(5)Whoever-(a)carries on business without being registered and without his registration certificate being renewed in wilful contravention of section 3G; or(b)fails, without sufficient cause, to furnish any information required by section 3M; or(c)fails, without sufficient cause, to furnish any returns as required by section 4 by the date and in the manner prescribed; or(d)voluntarily obstructs any officer making inspection, search and seizure under section 6H; or(e)contravenes, without reasonable cause, any of provisions of section 8A; or(f)fails, without sufficient cause, when directed to keep any accounts or record, in accordance with such direction and to comply with requirements made to him under section 8F; or(g)voluntarily obstructs any Officer making inspection under section 8F, shall, on conviction, be punished with imprisonment for a term which may extend to one year and with fine not exceeding rupees twenty five thousand.
