12. PENALTY. –
(1) Whoever, being under an obligation to furnish a return under this Act, furnishes any return knowing, or having reason of believe, the same to be false shall be punishable with imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
(2) Whoever, being liable to pay cess under this Act, willfully or intentionally evades or attempts to evade the payment of such cess shall be punishable with imprisonment which may extend to six months, or with fine, or with both.
(3) No court shall take cognizance of an offence punishable under this section save on a complaint made by or under the authority of the Central Government.