Section 20B: Penalty for failure to use electronic fiscal device

20B. Penalty for failure to use electronic fiscal device (1) Any person who is required to use an electronic fiscal device and who fails to do so shall be liable to pay to the Director-General a penalty of 5,000 rupees for every month or part of the month where he fails to do so until he makes use of the electronic fiscal device, provided that the total penalty payable shall not exceed 50,000 rupees. (2) Where a person fails to use an electronic fiscal device— (a) the Director-General shall claim from the person the penalty referred to in subsection (1); and (b) the penalty shall be payable within a period of 28 days from the date of receipt of the claim from the Director-General. [S. 20B inserted by s. 69 (d) of Act 11 of 2018 w.e.f. 9 August 2018.]