10. Penalty:

If any person, with an intention of evading the tax leviable under this Act or other prevailing Nepal law uses the water distributed as mentioned in Clause (a) of Section 2 in any other manner except from the tap registered with the specified office, he/she may be punished by an order of the prescribed authority, with a fine of up to One Thousand Rupees or imprisonment for a term not exceeding Three months or with both.