නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
An auditee entity shall fulfill any requirement of the Auditor General or any person authorized by him, in the performance and discharge of the duties and functions under this Act and any person who—
(a)
fails or refuses to furnish any information, document, explanation, report or material when requested to do so within a period of not less than twenty one working days from the date of receipt of such request;
(b)
refuses or fails to nominate a person conversant on the subject, to appear before the Auditor-General or any person authorized by him, when requested to do so;
(c)
makes any statement or submits a document to the
Auditor-General or any person authorized by him knowing it to be false or misleading;
(d)
resists or obstructs the functions and duties of the
Auditor-General or any person authorized by him, commits an offence and shall on conviction after summary trial by a Magistrate, be liable to a fine not less than five thousand rupees and not more than twenty five thousand rupees.