Section 30(3) in Andhra Pradesh General Sales Tax Act, 1957
(3)Any person who(a)wilfully submits an untrue return or fails to submit a return as required by the provisions of this Act, or the rules made thereunder;(b)fraudulently evades the payment of any tax, fee or other amount, not exceeding rupees one lakh, due from him under this Act;(c)knowingly produces incorrect or false accounts, registers or other documents or furnishes incorrect or false information in any proceedings under this Act;(d)wilfully fails to issue a bill or cash memorandum in respect of a sale as prescribed under any provision of this Act; or(e)prevents inspection or examination or wilfully fails to produce documents or to give information as required by Section 28; shall on conviction be liable to be published if it is a first offence, with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees and if it is a second offence with simple imprisonment which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees; and if it is third or subsequent offence or an offence falling under Clause (b) involving an amount exceeding rupees one lakh with simple imprisonment which shall not be less than three months but which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees.
