Section 8A(5) in The Goa Entertainment Tax Act, 1964
(5)If any proprietor or person or distributor required to furnish any information or produce accounts as provided in section 6H:-(a)wilfully refuses or neglects to furnish such information as may be required by that section; or(b)wilfully furnishes or causes to be furnished any information which he knows to be incorrect or false; or(c)wilfully conceals any material information, he shall on conviction, be punished with fine which may extend to Rs. 5,000/- and in case of continuing offence to a further fine of Rs. 100/- per day after the first day during which the offence continues.
