Section 21 in Karnataka Tax on Entry of Goods Act, 1979
21. Offences and penalties.
(1)Any person who-[[XXX] [Omitted by Act 14 of 2014 w.e.f.1.04.2014](g)fails to issue a sale bill or cash memorandum in accordance with the provisions of sub-sections (2) and (3) of section 17-A; or(h)fails to keep true and complete accounts.] shall , on conviction by a Magistrate, [be liable to a fine which shall not be less than [five hundred rupees] [Substituted by Act 13 of 1982 w.e.f. 1.4.1982] but which may extend to two thousand rupees.](2)Any person who,-[XXX] [Omitted by Act 14 of 2014 w.e.f.1.04.2014](c)fraudulently evades the payments of any tax assessed on him, or other amount due from him under this Act, or(d)willfully acts in contravention of any of the provisions of this Act or the rules made thereunder,shall on conviction in addition to the recovery of any tax that may be due from him, be punishable with simple imprisonment [which may extend to twelve months or with fine which shall not be less than [five thousand rupees but which may extend to twenty-five thousand rupees] [Substituted by Act 13 of 1982 w.e.f. 1.4.1982] or with both and when the offence is a continuing one, with a daily fine not exceeding two hundred rupees] during the period of the continuance of the offence.
