Section 81(1) in The Manipur Municipalities Act,1994.
(1)Whoever refuses or fails to furnish any such return for the, period of fifteen days from the day on which he has been required to do so, or konwingly furnishes a false or incorrect return or description shall be punishable with fine not exceeding five hundred rupees and with further fine not exceeding fifty rupees for each day during which he omits to furnish a true and correct return.
