The Goa Value Added Tax Act, 2005State Act of Goa · Act 9 of 2005
A person who fails,—
(a) to apply for registration as required under section 18; or
(b) to notify the Appropriate Assessing Authority of a change in circumstances as required by section 22;
is guilty of an offence and liable on conviction,—
(i) where such failure is deliberate or repeated, for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both; or
(ii) in any other case, for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding three months, or both.]