Section 28(2) in Bihar Motor Vehicles Taxation Act, 1994
(2)Whoever not being a person liable to pay tax drives a motor vehicle knowing of having reasons to believe that the tax payable in respect of such vehicle has not been paid shall, on conviction, be punished for the first offence with fine which may extend to Rs. 300/- and for every subsequent offence with fine which may extend to Rs. 500/-.
