(1)Any person who: -(a)being a dealer in scheduled goods fails to submit a return as required by the provisions of this Act or the rules made thereunder: or(b)being a person obliged to get himself registered under this Act does not get himself so registered; or(c)fails to comply within the time allowed any tax assessed on him or any [interest levied or penalty imposed] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.] on him under this Act; or(d)fails to keep true and complete accounts; or(e)fails to comply with notice issued under [section 10] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.]; or(f)[***] [Omitted 'fails to submit a statement as required by section 10; or' by Act No. Orissa 10 of 2005, dated 9.9.2005.](g)fails to issue sale bill or cash memorandum in accordance with the provisions of sub-sections (2) and (3) of section 21; shall, on conviction by a Magistrate, be punishable with simple imprisonment for a term which may extend to six months or fine which shall not be less than two thousand rupees but which may extend to five thousand rupees or with both.(2)Any person who: -(a)wilfully submits an untrue return, or not being already an assessee under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder; or(b)[***] [Omitted 'wilfully submits an untrue statement under Section 10; or' by Act No. Orissa 10 of 2005, dated 9.9.2005.](c)fraudulently evades the payments of any tax assessed on him or other amount due from him under this Act; or(d)wilfully acts in contravention of any of the provisions of this Act; shall, on conviction, in addition to the recovery of any tax that may be due from him, be punishable with simple imprisonment which may extend to twelve months or fine which shall not be less than five thousand rupees but which may extend to ten thousand rupees or with both and when the offence is continuing one, with a daily fine not exceeding one hundred rupees during the period of the continuance of the offence.
