115. Penalty for evading rates, etc.- Any person who, with the intention of evading payment of the rates lawfully due, in respect of any goods or vessel carrying any goods, to the Board -
(a) understates or incorrectly gives the weight, quantity, value or description of such goods or the tonnage of such vessel in any document presented to any employee of the Board for the purpose of enabling him to determine such rates; or
(b) removes or attempts to remove or abets the removal of such goods or such vessel.;
shall be punishable with fine which may extend to 9ten times the amount of rates so due subject to a minimum of five hundred rupees.