More than 320 people were caught watching television without a licence in Spalding in 2012.
The figures have been revealed by TV Licensing and compare to 590 licence evaders in Boston and more than 350 in Grantham.
The average evasion rate remains at a low of just five per cent, meaning almost 95 per cent of homes are correctly licensed.
Mark Whitehouse, TV Licensing spokesman for East Anglia, said: “The data shows evasion remains at historically low levels, but in order to be fair to the law-abiding majority who do pay for their licence, we’ll continue to pursue the small minority who do not.”