Section 4(3) in Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001
(3)Any person who makes any statement or declaration in any of the records or documents, which statement or declaration he knows or has reason to believe to be false shall, on conviction, be liable to be punished with simple imprisonment, which may extend to six months or with fine which may extend to two thousand rupees or with both. Any person, who is in any way knowingly concerned in any fraudulent evasion or attempt at evasion or abatement of evasion of any tax payable under this Act, shall, on conviction, be liable to be punished with simple imprisonment which may extend to six months or with fine which may extend to two thousand rupees or with both.
