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srilawsby aturio
As enacted
Contents

Part IX · Offences and Penalties

45. Offences relating to fraud

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

Any person who–

(a)

gives any false answer whether orally or in writing or by electronic means to any question or when requested to furnish information in accordance with the provisions of this Act;

(b)

omits from a return made under this Act, any particulars which he should have included in such return;

(c)

makes any false return or false entry in any return made under this Act;

(d)

submits false documents for online registration, uploading incorrect information for registration or submitting false documents under the electronic filing system permitted under the revenue administration and the management information system, and thereby evades or attempts to evade levy or assists any other person to evade or to attempt to evade levy commits an offence under this Act, and shall be liable, after summary trial before a Magistrate, to a fine consisting of–

(i)

a sum equal to twice the amount of levy so evaded or attempted to be evaded for which he is liable under this Act for the relevant quarter in respect of which the offence was committed; and

(ii)

a sum not exceeding twenty five thousand rupees or to imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment.

Read on from s 46

Part X

Miscellaneous

Read on from Part X

Part XI

Adminstration Provisions

Read on from Part XI

Part XII

General

Read on from Part XII

Schedules