Penalties
 
The proprietor of any entertainment who -
  1. admits any person on payment to any place of entertainment in contravention of the provisions of section 6 ,
  2. fails to pay tax due from him within the time prescribed.
  3. fraudulently evades the payment of any tax due under this Act, or
  4. contravenes any of the provisions of this Act, shall, on conviction by a Magistrate, be liable in respect of each such offence to a fine which may extend to one thousand rupees, and shall in addition, be liable to pay any tax which should have been paid.
    Note : See Rule 56 of AP Entertainment Rules, 1939.
    Act No.16 of 1985 has substituted this Section w.e.f. 7-9-1984