| 52 Penalty for failure to register |
| 53 Penalty for failure to pay tax when due |
| 54 Penalty for failure to file return or annual statement |
| 55 Penalty for unauthorized collection of tax |
| 56 Penalty for evasion of tax |
| 57 Penalty for failure to issue invoice and use of false invoice |
| 58 Penalty for misuse of registration number |
| 59 Penalty for non-payment of assessed demand |
| 60 Penalty in cases not covered elsewhere |
| 61 Authority competent to impose penalty |