Amendment status not verified — confirm the current text below against the official source.
Whoever removes, or attempts to remove, or abets within the meaning of the Indian Penal Code the removal of any goods, with the intention of evading payment of any fees payable under this Act, and whoever willfully infringes or acts in contravention of any rule made under section 6, shall on conviction before a Magistrate be punishable with fine which may extend to one hundred rupees, or in default of payment to simple or rigorous imprisonment as defined in the Indian Penal Code for a term which may extend to two months.