13. Any person who-(a) being the occupier of a jute-mill fails to register such jute-mill as required by section 4; or(b) being a shipper of jute fails to register his name as required by section 5; or(c) fails to keep books of account as required by clause (a) of sections 6 or 7 as the case may be; or(d) fails without sufficient cause to submit any return as required by clause (b) of sections 6 or 7, as the case may be, or submits an incorrect or incomplete return, or fails to submit a receipt for the full amount of the tax due as required by section 8; or (e) fraudulently evades the payment of any tax due under this Act; or(f) refuses to comply with a requisition under clause (a) of sub-section (1) of section 11 or obstructs any officer making an inspection or a search under section 11; or(g) discloses any information in contravention of the provisions of section 12; or(h) acts in contravention of any of the provisions of this Act,shall, on conviction, be punishable with fine which may extend to one thousand Taka, and in the case where the failure, evasion or contravention is a continuing one, with a further fine which may extend to one hundred Taka for every day after the first during which such failure, evasion or contravention continues subsequent to such conviction.