7.Any person who-
| (a) fails to furnish the competent authority with such assistance as is necessary for any entry or inspection or for the exercise of his powers under section 6; or |
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| (b) hinders or obstructs such authority in the exercise of the powers conferred by that section ; or |
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| (c) refuses to produce any register or furnish any information which such authority requires him to produce or furnish ; or |
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| (d) makes or causes to be made in any register, any false statement or makes or causes or knowingly permits to be produced, any register containing a false statement to such authority, knowing the same to be false; or |
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| (e) furnishes any information to such authority acting under the powers conferred by that section, knowing the same to be false ; or |
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| (f) fails to comply with any directions given by such authority under section 6, or who, when called upon to furnish a return under that section, knowingly, makes or furnishes, or causes to be made or furnished, a return containing any false statement, |
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shall be guilty of an offence and shall be liable on conviction before a Magistrate to a fine not exceeding ten thousand rupees or to imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment.
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Sri Lanka Consolidated Acts