(2)Any person who: -(a)wilfully submits an untrue return, or not being already an assessee under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder; or(b)[***] [Omitted 'wilfully submits an untrue statement under Section 10; or' by Act No. Orissa 10 of 2005, dated 9.9.2005.](c)fraudulently evades the payments of any tax assessed on him or other amount due from him under this Act; or(d)wilfully acts in contravention of any of the provisions of this Act; shall, on conviction, in addition to the recovery of any tax that may be due from him, be punishable with simple imprisonment which may extend to twelve months or fine which shall not be less than five thousand rupees but which may extend to ten thousand rupees or with both and when the offence is continuing one, with a daily fine not exceeding one hundred rupees during the period of the continuance of the offence.
