Section 7(4) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
(4)Any person, who is in any way knowingly concerned in any fraudulent evasion or attempt at evasion or abetment of evasion of any tax payable under this Act shall, on conviction, be liable to be punished with simple imprisonment, which may extend to six months or with fine which may extend to two thousand rupees or with both.
