58A. [ Penalty for non-payment of duty or fee. [Inserted by Assam Act No. 4 of 2018, dated 16.3.2018.]
- If any person or any licence holder under this Act fails to pay any duty, fee or any other levy due to the Government, which under this Act he is liable to pay and for which he has received due notice from the State Government or the Excise Commissioner or a Collector, shall be punished with imprisonment for a term which may extend to three years and with fine which shall not be less than the amount due form him but which may extend to three hundred percent of the duty, fee or other levies due from him.]
