Section 20B(7) in Karnataka Tax on Entry of Goods Act, 1979
(7)Any dealer who fails to submit returns as required by the provisions of the Act continuously for three months or two quarters, as the case may be, shall on conviction, in addition to recovery of any tax or penalty or interest or other amount that may be due from him or levied on him, be punishable with simple imprisonment which may extend to six months or with a fine which shall not be less than five thousand rupees but which may extend to twenty five thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding two hundred rupees during the period of continuance of the offence]
