Amendment status not verified — confirm the current text below against the official source.
Fine for not paying tax under chapter 19.- If any person erects, exhibits, fixes or retains any advertisement referred to in chapter 19, without paying any tax under that chapter, he shall be punished with fine which shall not be less than an amount equal to two times of such tax; and further, depending upon the gravity of the breach, the fine may extend upto an amount equal to five times the amount payable as such tax.