Section 126 : Punishment in the event of commission of offence by the person with or without authority

1) Any authorised person who violates Section 84 shall be punished with a fine of a sum not exceeding eighty thousand rupees or with imprisonment for a term not exceeding one year or with both punishments.

2) If any person who is not authorised under this Act collects tax or any other amount in the name of tax or attempts to collect the same, such a person shall be punished with a fine of a sum
from eighty thousand rupees to two hundred thousand rupees or with imprisonment for a term from one year to three years or with both punishments