Section 10: Penalties

If any person—

[(a) furnishes a *** declaration under sub-section (2) of section 6 or sub-section (1) of section 6A or sub-section (4) [sub-section (8)] which he knows, or has reason to believe, to be false;

or

(aa) fails to get himself registered as required by section 7 or fails to comply with an order under sub-section (3A) or with the requirements of sub-section (3C) or sub-section (3E) of that section;

(b) being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration; or

(c) not being a registered dealer, falsely represents when purchasing goods in the course of inter-State trade or commerce that he is a registered dealer; or

(d) after purchasing any goods for any of the purposes specified in [clause (b) or clause (c) or clause (d)] of sub-section (3) [or sub-section (6)] of section 8 fails, without reasonable excuse, to make use of the goods for any such purpose;

(e) has in his possession any form prescribed for the purpose of sub-section (4) [or sub-section (8)] of section 8 which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this Act or any rules made there under;

[(f) collects any amount by way of tax in contravention of the provisions contained in section 9A,]

he shall be punishable with simple imprisonment which may extend to six months, or with fine or with both, and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.