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Contents

Part V · General

36. Offences and penalties

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

(1)

Every person who –

(a)

obstructs, without any justifiable or lawful basis, any person acting in the exercise of his powers under this Act or any regulation made thereunder;

(b)

being a person acting under the authority of this Act, behaves or conducts himself in a vexatious or provocative manner, while exercising or discharging any power or function under this Act;

(c)

contravenes any of the provisions of this Act or any regulation made thereunder, or fails to comply with any direction given to him under the provisions of this Act; or

(d)

fails to furnish any return or information in compliance with any requirement imposed on him under this Act or knowingly makes any false statement in any return or information furnished by him, shall commit an offence.

(2)

Every person who commits an offence under subsection (1) shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding fifty thousand rupees or to imprisonment for a period not exceeding one month or to both such fine and imprisonment.