Section 19(2) in The Goa Tax on Entry of Goods Act, 2000
(2)If default is made in making payment in accordance with sub-section (1),-(i)the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the property of the person or persons liable to pay tax under this Act;(ii)the person or persons liable to pay the tax under this Act shall pay a penalty equal to,-(a)one and half percent of the amount of tax remaining unpaid for each month or for part thereof, for the first three months after the expiry of the time prescribed under sub-section (1); and(b)two and half per cent of such amount for each month or for part thereof, subsequent to the first three months as aforesaid.
