Health security cess penalties apply for undeclared manufacture, non payment, false returns, fraudulently claimed refunds, and aiding contraventions. A taxable person engaging in undeclared manufacture, delayed cess payment, false or omitted returns, fraudulent refund claims, obstruction, failure to register, supplying false information, or tampering with seized goods or evidence may be liable to a penalty of ten thousand rupees or an amount equivalent to the cess payable, cess evaded, or refund fraudulently claimed, whichever is higher, in addition to the cess; aiders and abettors may face penalties up to one hundred thousand rupees, and penalties are imposed by the proper officer after inquiry and a reasonable opportunity to be heard.