Failure to remit tax deducted at source may attract imprisonment and a continuing monthly penal fine under the Direct Taxes Code. Failure to remit taxes withheld or collected at source, dividend distribution tax, or tax on distributed income constitutes a statutory criminal offence carrying prescribed rigorous imprisonment and a monthly monetary penalty on the tax amount for the period of default; a defence of reasonable cause is available only for failures relating to taxes deducted or collected at source.