Penalty for tax offences: enhanced monetary sanction for fraudulent filings, non-payment, false invoices, and misuse of input tax credit. Section 122 imposes monetary penalties for offences including false or fictitious invoicing, supply without invoicing, failure to remit collected tax, non-deduction or non-collection of tax as required, misuse or distribution of input tax credit, fraudulent refund claims, falsification of records, suppression of turnover, failure to obtain or furnish correct registration, obstruction of officers, transport without required documents, and tampering with evidence or detained goods; the penalty is the higher of a stated monetary amount or the tax amount evaded, not deducted, short deducted, not paid, short collected, irregularly passed on or fraudulently refunded.