Section 8(4) in The M.P. Vritti Kar Adhiniyam, 1995
(4)Where an employer or person liable to registration has wilfully failed to apply for such certificate within the time specified in sub-section (3), the Profession Tax Assessing Authority may, after giving him a reasonable opportunity of being heard, impose penalty not exceeding rupees twenty for each day of delay subject to a maximum of rupees two thousand five hundred.
