Section 12(1) in Karnataka Motor Vehicles Taxation Act, 1957
(1)Whoever,-(a)as a registered owner or otherwise has possession or control of any motor vehicle liable to tax under this Act without having paid the amount of the tax or additional tax due in accordance with the provisions of this Act in respect of such vehicle; or(b)delivers a declaration or additional declaration wherein the particulars required by or under this Act to be therein set forth are not fully and truly stated; shall, on conviction, be punishable with fine which shall not be less than a sum equal to the quarterly tax payable in respect of such vehicle and which may extend to a sum equal to the annual tax payable in respect of such vehicle; and in the event of such person having been previously convicted of an offence under this section with fine which shall not be less than a sum equal to the tax payable in respect of such vehicle for two quarters and which may extend to a sum equal to twice the annual tax payable in respect of such vehicle; and the amount of any tax due shall be recoverable as if it were a fine.
