Section 12(1A) in The Karnataka Entertainments Tax Act, 1958
(1A)Any distributor who contravenes the provisions of section 10-A shall, on conviction be punishable with simple imprisonment for a term which may extend to six months or with fine [which shall not be less than rupees ten thousand for the first offence and not less than rupees fifteen thousand for the second or subsequent offence during the financial year] [Substituted by Act 5 of 2001 and again substituted by Act 5 of 2002 w.e.f. 1.4.2002] or with both.
