Section 39(3) in The Assam Agricultural Produce Market Act, 1972
(3)Penalty for evasion of payment of cess or other amounts. - Any person who fraudulently evades the payment of any cess or other amount due from him under this Act or the rules or the bye-laws framed thereunder, shall, on conviction, be punishable with fine which may extend to five hundred rupees, and in case of continuing evasion with a further fine which may extend to one hundred rupees per day during which the evasion is continued after conviction thereof.
