Amendment status not verified — confirm the current text below against the official source.
Liability to pay additional amount: If any person erects, exhibits, fixes or retains any advertisement referred to in this Chapter without paying the tax due under section 163 within the time specified for the purpose, he shall be liable to pay an additional amount, which shall be not more than three times the amount payable as such tax, as the Municipality may determine. 324 Provided that such amount shall not be less than an amount equal to one-and- half times of such tax.