28.
| (1) Every person who -
| | (a) knowingly makes any false or incorrect statement in any return or information furnished by him in compliance with the requirements of a notice sent to him under section 25 ; | | |
| | (b) fails or refuses to comply with requirements of any notice sent to him under section 25 ; | | |
| | (c) resists or obstructs any person in the exercise by that person of the powers conferred On him by section 27 ; or | | |
| | (d) being a member or officer or servant of the Council discloses any information obtained by him in or in connection with the exercise of his powers or the performance of his duties under this Act, to any person for any purpose other than a purpose for which he is authorized to disclose such information by this Act, | | |
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| (2) Every person who commits an offence under this Act, shall on conviction after trial before a Magistrate, be liable to a fine not exceeding five hundred rupees. |
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| (3) Where an offence under this Act is committed by a body of persons, then -
| | (a) if that body of persons is a body corporate, every director and officer of that body corporate; | | |
| | (b) if that body of persons is a firm, every partner of that firm, | | |
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Sri Lanka Consolidated Acts