(1)Any person who: -(a)being a dealer in scheduled goods fails to submit a return as required by the provisions of this Act or the rules made thereunder: or(b)being a person obliged to get himself registered under this Act does not get himself so registered; or(c)fails to comply within the time allowed any tax assessed on him or any [interest levied or penalty imposed] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.] on him under this Act; or(d)fails to keep true and complete accounts; or(e)fails to comply with notice issued under [section 10] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.]; or(f)[***] [Omitted 'fails to submit a statement as required by section 10; or' by Act No. Orissa 10 of 2005, dated 9.9.2005.](g)fails to issue sale bill or cash memorandum in accordance with the provisions of sub-sections (2) and (3) of section 21; shall, on conviction by a Magistrate, be punishable with simple imprisonment for a term which may extend to six months or fine which shall not be less than two thousand rupees but which may extend to five thousand rupees or with both.
