Section 41(1) in The Goa Tax on Entry of Goods Act, 2000
(1)Any person who -(a)being a person obliged to get himself registered under this Act does not get himself so registered; or(b)being a dealer in goods fails to submit a return as required by the provisions of this Act or the Rules made thereunder; or(c)fails to comply with a notice issued under section 17; or(d)fails to submit a statement as required by section 18; or(e)fails to pay within the time allowed any tax assessed on him or any penalty levied on him under this Act; or(f)fails to issue a sale bill or cash memorandum in accordance with the provisions of sub-section (2) and (3) of section 35; or(g)fails to keep true and complete accounts, shall, on conviction by a Magistrate, be liable to a fine which shall not be less than five hundred rupees but which may extend to two thousand rupees;
