Failure to furnish statistics triggers penal fines for non-compliance and for willful false returns under GST law. Failure to furnish information or returns required under section 151 of the Tamil Nadu GST Act, 2017, or wilfully furnishing information or returns known to be false, is punishable by a fine and a further daily fine for a continuing offence, reflecting a statutory distinction between non compliance without reasonable cause and deliberate falsehood and providing for escalating monetary penalties capped by a maximum for continued default.