Sri Lanka Consolidated Acts

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Betting and Gaming Levy Act (No. 40 of 1988) - Sect 5

Offences

5.
(1) Every person who
(a) fails to comply with any requirement imposed on him under section 38 of the Turnover Tax Act read with section 4(5) of this Act :
(b) wilfully furnishes any false information affecting his liability to the levy or the liability of any other person to the levy;
(c) wilfully resists or obstructs the Commissioner- General or an officer of the Inland Revenue Department in the exercise of the powers conferred on the Commissioner-General or such officer by or under section 43 of the Turnover Tax Act, read with section 4 (5) of this Act;
(d) who being a person required to take an oath under section 57 of the Turnover Tax Act read with section 4(5) of this Act, acts under this Act without taking such oath ; or
(e) acts in contravention of section 57 of the Turnover Tax Act read with section 4 (5) of this Act,
(2) The Commissioner-General may compound any offence under subsection (1) if he is satisfied that by reason of any special circumstances in which the offence was committed, compounding of the offence would be just and equitable.
(3) No prosecution in respect of an offence under sub section (1) shall be instituted in any court except with the sanction of the Commissioner-General.

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