නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Every person who –
(a)
fails to apply for registration as required under section 4;
(b)
fails to notify the Commissioner-General of any matters required to be notified under section 7;
(c)
fails to furnish a return under section 8;
(d)
having appeared before an officer of the
Department of Inland Revenue in compliance with a notice issued to him under section 8
fails, without sufficient cause, to answer any question lawfully put to him by an officer acting under this Act;
(e)
gives any incorrect information relating to any matter or thing affecting his own liability to levy or the liability of any other person;
(f)
pays the amount under section 29 to any other person other than the officer named in the notice;
(g)
wilfully obstructs or delays the
Commissioner-General or any other officer in the exercise of his power under section 51
or 52; or
(h)
fails to maintain records as required under section 53, commits an offence under this Act, and shall on conviction after summary trial before a Magistrate, be liable to a fine not exceeding twenty five thousand rupees, or to imprisonment of either description for a term not exceeding six months or both such fine and imprisonment.