Section 15(b) in The Maharashtra Lotteries (Control And Tax) And Prize Competitions (Tax) Act,1958
(b)any promoter of a lottery liable under sub-section (2) of section 14 to make a declaration in the manner and of the period prescribed fails to make the declaration or makes such declaration as he knows or has reason to believe to be false, he shall, on conviction, be punished with fine which may extend to Rs. 500.
