The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Section 20. Offences and Penalties.
Any person or employer who, without sufficient cause, fails to comply with any of the provisions of this Act or the rules framed thereunder shall, on conviction, be punished with fine not exceeding five thousand rupees, and, when the offence is a continuing one, with fine not exceeding fifty rupees per day during the period of the continuance of the offence.
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