Section 5
Punishment
5. Punishment :
A person who shows a contract prior to the commencement of this Act in a false manner or falsifies the date or figure of such a contract or otherwise causes any act resulting in a loss to the Government of Nepal makes an attempt to commit such an act or who does not pay the income pursuant to Section 3 shall be liable to the punishment of a fine equal to the amount in controversy or of imprisonment for a term not exceeding One year or with both, and the governmental amount in controversy shall also be recovered from such a person.
A person who shows a contract prior to the commencement of this Act in a false manner or falsifies the date or figure of such a contract or otherwise causes any act resulting in a loss to the Government of Nepal makes an attempt to commit such an act or who does not pay the income pursuant to Section 3 shall be liable to the punishment of a fine equal to the amount in controversy or of imprisonment for a term not exceeding One year or with both, and the governmental amount in controversy shall also be recovered from such a person.