Section 10 in The U.P. Advertisements Tax Act, 1981
10. Penalties.
(1)Any person who fails to pay, or evades the payment of any tax due under this Act shall on conviction, be liable to a fine not exceeding one thousand rupees.(2)Any person who prevents the entry of or otherwise obstructs, any inspecting officer in the discharge of his duties under this Act or the rules made thereunder shall on conviction, be punishable with a fine not exceeding one thousand rupees.(3)Any person who contravenes any other provisions of this Act or the rules made thereunder, or fails to comply with any order or direction issued under this Act or the rules made thereunder shall, on conviction, be punishable with a fine not exceeding five hundred rupees.
