(3)If any person required to furnish any information or return under section 61,-(a)willfully refuses or without lawful excuse neglects to furnish such information or return as may by that section be required, or(b)willfully furnishes or causes to be furnished any information or return which he knows to be false,he shall, on conviction, be punished with fine which may extend to one hundred rupees and in case of a continuing offence to a further fine which may extend to ten rupees for each day after the first day during which the offence continues.
