Section 5 in The Assam Amusements and Betting Tax Act, 1939
5. Penalty for non-payment of tax.
(1)If any person is admitted for payment to any place of entertainment and the provisions of Section 4 are not complied with, the proprietor of the entertainment to which such person is admitted shall, on conviction before a Magistrate, be liable in respect of each such offence to a fine not exceeding five hundred rupees and shall in addition be liable to pay any tax which should have been paid.(2)If any proprietor of a cable television network fails to pay the entertainment tax as per provision of Section 3C, he shall on conviction before Magistrate, be liable in respect of each such offence to a fine not exceeding one and a half times of the amount of the tax due and shall in addition be liable to pay any tax which should have been paid.
