60.
| (1) Any person who,-
| | (a) fails or refuses to furnish-
| | | (i) a return when required by the Authority to do so under section 56 : or |
| (ii) any information or to produce any document when required to do so by a notice sent under section 57; |
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| | (b) knowingly makes any false statement in any return furnished by him under this Act, or knowingly furnishes any false information when required by the Authority to furnish any information ; or | | |
| | (c) obstructs any officer acting in the exercise of his powers under section 58 | | |
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| (2)
| | (a) Any person who fails or refuses to comply with an order made under paragraph (b) of subsection (1) of section 41 or acts in contravention of such order, shall be guilty of an offence under this Act, and shall on conviction after trial before a Magistrate be liable
| | | (i) where such person is not a body corporate, to a fine not less than rupees five thousand and not exceeding rupees fitly thousand or to imprisonment of either description for a term not exceeding one year or to both such fine and imprisonment in the case of a first offence, and to a fine not less than rupees ten thousand and not exceeding rupees one hundred thousand or to an imprisonment of either description for a term not exceeding two years or to both such fine and imprisonment in the case of a subsequent offence ; or |
| (ii) where such person is a body corporate, to a fine not less than rupees fifty thousand and not exceeding rupees one million in the case of a first offence, and to a fine not less than rupees one hundred thousand and not exceeding rupees two million in the case of subsequent offence. |
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| | (b) The court may in addition, order such persons to refrain from carrying on the activities in respect of which an order has been made under paragraph (b) of subsection (1) of section 41 for such period as may be determined by such court or until such person complies with the order made under that paragraph. | | |
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| (3) Any person guilty of an offence under this Act by reason of a contravention of the provisions of section 15 or section 16 or section 17 shall, on conviction after trial before a Magistrate, be liable
| | (a) where such person is not a body corporate, to a fine not less than rupees one thousand and not exceeding rupees ten thousand or to an imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment in the case of a first offence, and to a fine not less than rupees two thousand and not exceeding rupees twenty thousand or to an imprisonment of either description for a term not exceeding one year or to both such line and imprisonment in the case of a subsequent offence ; or | | |
| | (b) where such person is a body corporate, to a fine not less than rupees ten thousand and not exceeding rupees fifty thousand in the case of a first 'offence, and to a fine not less than rupees one hundred thousand and not exceeding rupees two hundred thousand in the case of a subsequent offence. | | |
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| (4) Any person guilty of an offence under this Act by reason of a contravention of the provisions of section 18 shall, on conviction after trial before a Magistrate, be liable
| | (a) where such person is not a body corporate, to a fine not less than rupees five thousand and not exceeding rupees fifty thousand or to an imprisonment of either description for a term not exceeding one’ year or to both such fine and imprisonment in the case of a first offence, and to a fine not less than rupees ten thousand and not exceeding rupees one hundred thousand or to an imprisonment of either description for a term not exceeding two years or to both such fine and imprisonment in the case of a subsequent offence ; or | | |
| | (b) where such person is a body corporate, to a fine not less than rupees fifty thousand and not exceeding rupees one million in the case of a first offence, and to a fine not less than rupees one hundred thousand and not exceeding rupees two million in the case of a subsequent offence. | | |
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| (5) Every person who acts in contravention of any provision of this Act, (other than the provisions referred to in subsections (1). (2), (3) and (4) of this section) or any requirements imposed under any such provision, or any regulations made under section 72, shall be guilty of an offence under this Act and shall, on conviction after trial before a Magistrate, be liable
| | (a) where such person is not a body corporate, to a fine not less than rupees one thousand and not exceeding rupees ten thousand or to an imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment in the case of a first offence, and to a fine not less than rupees two thousand and not exceeding rupees twenty thousand or to an imprisonment of either description for a term not exceeding one year or to both such fine and imprisonment in the case of a subsequent offence ; or | | |
| | (b) where such person is a body corporate to a fine not less than rupees ten thousand and not exceeding rupees one hundred thousand in the case of a First offence, and to a fine not less than rupees twenty thousand and not exceeding rupees two hundred thousand in the case of a subsequent offence. | | |
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| (6) The Authority may publish or cause to be published in such manner as it shall deem fit, the names and addresses of all persons convicted under this Act. |
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| (7) Where any offence under this Act is committed by a body of persons, then
| | (a) if the body of persons is a body corporate, every director and officer of such body corporate ; | | |
| | (b) if the body of persons is a firm, every partner of that firm, | | |
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Sri Lanka Consolidated Acts