Section 18(3) in Haryana Tax on Luxuries Act, 1994
(3)I any person, not being a dealer liable to pay tax, collects any sum by way of tax, or being a registered dealer collects any amount by ways of tax in excess of the tax payable by him or otherwise collects tax in contravention of the provisions of sub-section (1) and (2), he shall be liable to pay, in addition to any tax for which he may be liable, a penalty of an amount not exceeding five hundred rupees, or double the amount so collected, whichever is greater.
