Section 15 in The Maharashtra Tax on Lotteries Act, 2006
15. Penalty.
Whoever,-(a)wrongly represents a registered Promoter,(b)furnishes false return,(c)produces false document which will result in loss of Government revenue,(d)keeps false accounts,(e)furnishes false information,(f)evades or attempts to evade any payment under this Act,(g)fails to comply with any notice served on him under this Act, or(h)voluntarily obstructs any officer making inspection, search or seizure under the provisions of this Act,shall, on conviction, be punished with simple imprisonment for a term which may extend to six months.
