Section 24 in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
24. Offences.
(1)Any person, who-(a)fails to pay, within the time allowed any tax assessed or any penalty imposed on him under this Act; or(b)wilfully acts in contravention of the provisions of this Act or the rules made thereunder; shall, on conviction, be liable to be punished with fine which may extend to two thousand rupees.(2)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; or(b)fraudulently evades the payment of any tax, and other amount due from him under this Act, shall on conviction, be liable to be punished, if it is a first offence, with fine which may extend to two thousand rupees, and if it is a second or subsequent offence, with simple imprisonment which may extend to six months or with fine which may extend to two thousand rupees or with both.(3)Any person who makes any statement or declaration in any of the records or documents which statement or declaration he knows or has reason to believe to be false 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.(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.
