Penalty for refusal to give receipt, and for devices to evade duty on receipts.

being required under section 30 to give a receipt, refuses or neglects to give the same; or,

with intent to defraud the Government of any duty, upon a payment of money or delivery of property exceeding twenty Taka in amount or value, gives a receipt for an amount or value not exceeding twenty Taka, or separates or divides the money or property paid or delivered; shall be punishable with fine which may extend to one hundred Taka.