නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
Section 67 of the principal enactment is hereby amended as follows:-
(1)
by the insertion immediately after paragraph (n)
of that section, of the following new paragraphs:-
“(o) obtains or attempts to obtain a refund of tax by fraud, misrepresentation, or the provision of false or misleading information or documents, or by the concealment of any material fact; or
(p)
fails to furnish valid tax invoices or customs good declarations or other authenticated documents as required under section 21.”;
(2)
in that section, by the substitution from the words,
“shall be guilty of an offence under this Act,” to the end of that section of the following words and figures-Act, No. 14 of 2026
“shall be guilty of an offence under this Act, and-
(i)
for any period prior to October 1,
2025, shall be liable, on conviction after summary trial before a
Magistrate, 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:
and
(ii)
for any period on or after October 1, 2025 shall be liable, on conviction after summary trial before a Magistrate, to a fine not exceeding one million rupees, or to imprisonment of either description for a term not exceeding six months or both such fine and imprisonment.”.