Amendment status not verified — confirm the current text below against the official source.
Penalty for Failure to Register.— A person who fails to apply for registration as required by sub-section (1) of section 18 or sub-section (6) of section 19 is liable for penalty not exceeding double the amount of tax payable from the time the person becomes a taxable person until either the person files an application for registration with the Commissioner or the Commissioner registers the person under the provisions of sub-section (6) of section 19.