Section 8H(8) in The Goa Entertainment Tax Act, 1964
(8)Whoever, when required to furnish any information or returns under section 9A,-(a)wilfully refuses or without lawful excuse neglects to furnish such information or returns; or(b)wilfully furnishes or causes to be furnished any information or returns which he knows to be false, he shall, on conviction, be punished with fine which may extend to five thousand rupees and in case of a continuing offence to a further fine which may extend to two hundred rupees for each day after the first offence during which the offence continues.
