Section 81(2) in The Bihar Value Added Tax Act, 2005
(2)Whoever-(a)knowingly keeps false account of the value of the goods bought or sold by him in contravention of sub-section (1) of section 52 or section 53, or(b)wilfully attempts, in any manner whatsoever, to evade any payment of any tax, penalty or interest,shall, on conviction, be punished with imprisonment, of either description, [for a term which shall not be less than one month but which may extend to three months] [Substituted 'for a term which shall not be less than six months but which may extend to one year' by Notification Act No. 7 of 2006.] and with fine not exceeding two thousand rupees.
