නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
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.