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Part VII · Miscellaneous

41. Offences

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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 —

(a)

fails to furnish any return or information in compliance with any requirement imposed on him under this Act ;

(b)

knowingly makes any false statement in any return or information furnished by him ;

(c)

willfully omits any matter in any return or information furnished by him ;

(d)

resists or obstructs any authorized officer in the exercise by such officer of any power conferred on him by or under section 36 of this Act ;

(e)

fails to comply with a maintenance order made by the Board or any direction given by such Board ;

(f)

contravenes any provision of this Act or any regulation or rule made thereunder, shall be guilty of an offence under this Act and shall on conviction after summary trial before a Magistrate be liable to a fine not exceeding one hundred thousand rupees or to imprisonment for a term not exceeding one year or to both such fine and imprisonment.

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