62. [ Penalty for non-payment of duty or fee. [Substituted by Bihar Act No. 3 of 2016, dated 31.3.2016.]
- If any person fails to pay any duty or fee, which under this Act he is liable to pay, he shall be punishable with imprisonment for a term which shall not be less than seven years but which may extend to ten years and also with fine which shall not be less than one lakh rupees but which may extend to ten lakh rupees.]
