නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
(1)
Where any person liable to pay the Land Lease
Tax under this Act, fails to pay such tax, as provided for in this Act, shall be deemed to be a defaulter of tax under this
Act.
(2)
Any such defaulter commits and offence under this
Act, and the provisions of the Inland Revenue Act shall mutatis mutandis, be applicable to and in relation to the prosecution against any such defaulter and for the recovery of such tax and to the punishment thereof.