Section 15(1) in Andhra Pradesh Tax on Luxuries Act, 1987
(1)Any proprietor who(a)Furnishes or allows or causes to be furnished an incorrect or incomplete return or fails to submit the returns as required by or under the provisions of this Act;(b)fraudulently evades or allows to be evaded the payment of any tax due from him;(c)fraudulently makes or causes or allows to be made any wrong entry in or fraudulently omits or causes or allows to be omitted any entry from, any statement furnished or any accounts or register;(d)knowingly collects from any person any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act; or(e)wilfully acts in contravention of any of the provisions of this Act or the rules made thereunder or any lawful orders passed in accordance therewith;shall, on conviction, be liable to be punished with simple imprisonment which may extend to six months or with fine which may extend to two thousand or with both.
