(1) Any registered operator who under Section 10 knowingly furnishes false returns shall on conviction be punished.
(a) Where the Cess attempted to the evaded by submission of the false returns exceeds rupees two thousand, with simple imprisonment f or a term which shall not be less than six months and with fine which may extend to rupees two thousand; and
(b) In any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine which may extend to rupees one thousand.
(2) Any operator who knowingly keeps false copies of bill or cash memorandum as required in Section 12 or other books as requires under Section 13 shall on conviction before a magistrate be punished with rigorous imprisonment for a terms which shall not be less than three months but which may extend to one year and with fine which may extend to rupees one thousand.
(3) Any operator who attempts in any manner to evade payment the Cess shall on conviction be punished-
(a) Where the amount involved exceeds rupees fifty thousand, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine which may extend to rupees t wo thousand; and
(b) In any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine which may extend to rupees one thousand.
(4) Whoever contravenes the provisions of Section 6 or fails to comply with those of Section 8 or Section 10 to issue a bill or cash memorandum to any customer as required under Section 12, or whoever obstructs an officer from discharging his duties under this Act, shall, on conviction be punished with imprisonment for a term which may extends to one year or with or with both.
(5) Whoever aids or abets any person in the commission of an of fence under this Act or rules framed there under shall, on conviction, be punished with rigorous imprisonment which shall not be less than three months but which may extend to one year and with fine which may extend to rupees one thousand.