Section 21(1)(h) in Karnataka Tax on Entry of Goods Act, 1979
(h)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] [Substituted by Act 13 of 1982 w.e.f. 1.4.1982] but which may extend to two thousand rupees.]