Section 20(1)(b) in The Orissa Motor Vehicles Taxation Act, 1975
(b)delivers in respect of a motor vehicle any declaration or undertaking wherein the particulars required by or under this Act to be therein set for the are not fully and truly stated, shall, on conviction, be punishable with fine not exceeding, for the first offence twice and for every subsequent offence, four times the amount of annual tax payable for the vehicle in respect of which the offence is committed.