Section 20B(1)(a) in Karnataka Tax on Entry of Goods Act, 1979
(a)a penalty of fifty rupees for each day of default and where such default is for more than five days, such penalty.-(i)shall not exceed two hundred and fifty rupees if the tax due is less than the said amount;(ii)shall be calculated at fifty rupees per day not exceeding the amount of tax due, if the tax due is more than two hundred and fifty rupees; and