65. Penalty for refusal to give receipt, and for devices to evade duty on receipts.
- Any person who,-(a)being required under section 30 to give a receipt, refuses or neglects to give the same; or(b)with intent to defraud the Government of any duty, upon a payment of money or delivery of property exceeding [five thousand rupees] [Substituted by Act No. XII of 2011, dated 25th April, 2011.] in amount or value, gives a receipt for an amount or value not exceeding [Forty rupees,] [Substituted for 'twenty rupees' by Act III of 2006, w.e.f. 6.1.2006.] or separates, or divides the money or property paid or delivered;shall be punishable with fine which may extend to [five times the amount of stamp duty or one thousand rupees, whichever is higher] [Substituted for 'one thousand rupees' by Act III of 2006, w.e.f. 6.1.2006.].
