Section 61, The Goods and Services Tax Act, 2009

(1) A person who fails to comply with subsection (10) ofsection 16 or subsection (1) of section 17 commits an offence and is liable on conviction to a fine not exceeding Le5,000,000 or to a term of imprisonment not exceeding one year or to both the fine and imprisonment (2) Where such a failure is connected with any tax evasion or fraud, that person shall on conviction be liable to a fine not exceeding Le10, 000,000 or if greater up to 100% of the tax sought to be evaded, or to a term of imprisonment not exceeding 2 years or to both the fine and imprisonment.