Section 24(2)(b) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(b)fraudulently evades the payment of any tax, and other amount due from him under this Act, shall on conviction, be liable to be punished, if it is a first offence, with fine which may extend to two thousand rupees, and if it is a second or subsequent offence, with simple imprisonment which may extend to six months or with fine which may extend to two thousand rupees or with both.