100. Failure to comply with written request or furnishing false information

Any person who fails to comply with a written request made by the Authority or the Director General under the provisions of this Act or of any regulations or rules made threunder or furnishes any false information or return, shall be guilty of an offence under this Act and shall on conviction be liable to a fine not exceeding the equivalent in Sri Lanka

Rupees of ten thousand SDR or to imprisonment not exceeding two years or to both such fine and imprisonment.