Section 646 in The Orissa Municipal Corporation Act, 2003
646. Fine for not paying tax under Chapter XIII.
- If any person erects, exhibits, fixes or retains any advertisement referred to in Chapter XIII without paying any tax under that chapter, he shall be punished with fine which -(a)may extend to an amount equal to five times the amount payable as such tax; and(b)shall not ordinarily be less than an amount equal to two times of such tax.
