Section 70(3) in Manipur Value Added Tax Act, 2004
(3)If any person required to furnish any information or return under section 68.-(a)willfully refuses or without lawful excuse neglects to furnish such information or return; or(b)willfully furnishes or causes to be furnished any information or return which he knows to be incorrect or false;he shall on conviction be punished with fine which may extend to one thousand rupees and in case of continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues.
