Section 10(1) in Karnataka Special Tax on Entry of Certain Goods Act, 2004
(1)Any person, who,-(a)fails to pay, within the time allowed any tax assessed or any penalty imposed on him under this Act, or(b)willfully acts in contravention of the provisions of this Act or the rules made thereunder,shall, on conviction, be liable to be punished with fine which may extend to two thousand rupees.
