Section 81(1) in The Bihar Value Added Tax Act, 2005
(1)Whoever-(a)carries on business as a dealer without being registered in wilful contravention of section 19, or(b)fails without sufficient cause to furnish any information required by section 23, or(c)fails, without sufficient cause, when directed so to do under section 59, to keep any accounts or record in accordance with the directions, or(d)fails, without sufficient cause, to furnish any return as required by section 24 by the date and in the manner prescribed,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 three months but which may extend to six months' by Notification Act No. 7 of 2006.] and with fine not exceeding one thousand rupees.
