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Part IV · Miscellaneous

40. Wilful act or omission in relation to records and books

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Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Any person who, being a director, manager, officer or employce of a registered establishment —

(a)

wilfully makes, or causes to be made, a false entry in any book or record of office registered establishment ;

(b)

wilfully omits to make an entry in any book or record of a registered cstablishment or wilfully causes any such entry to be omitted ; or

(c)

wilfully alters, abstracts, conceals or destroys an entry in any book or record of the registered establishment or wilfully causes any such entry to be altered, abstracted, concealed or destroyed, shall be guilty of an offence under this Act.

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