Section 39(a) in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
(a)If any tax due from any person remains unpaid in whole or in part at the end of the period specified in regulations 9 and 10 the defaults shall be liable on proof to the satisfaction of the Magistrate that he willfully omitted to pay the amount due by him to pay a fine not exceeding twice the amount which maybe due by him on account of
