Section 27(1) in Kerala Tax on Paper Lotteries Act, 2005
(1)Where a promoter or other person knowingly issues or produces a false declaration, certificate or other document with a view to support or make any claim that tax has been paid on the draw relating to the lottery tickets sold or held by him or with a view to claim that he is a registered promoter under the Act, the Assistant Commissioner, on detecting such issue or production shall impose, on the promoter or person issuing or producing such document to pay an amount, three times the tax due in respect of such claim in addition to tax as penalty.
