Section 8H(1) in The Goa Entertainment Tax Act, 1964
(1)Whoever, knowingly furnishes a false returns shall, on conviction, be punished-(i)in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds Rs. 10,000/-, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of minimum of rupees ten thousand and maximum of not exceeding the tax liability;(ii)in any other case, with rigorous imprisonment for a term, which shall not be less than three months but which may extend to one year and with fine not exceeding rupees five thousand.
