| (1) Every person who-
and thereby evades or attempts to evade, the capital levy or assists any other person to evade or to attempt to evade such levy shall be guilty of an offence and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding the total of five thousand rupees and treble the amount of the capital levy for which he or, as the case may be, the other person so assisted, is liable under this Act or to imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment. |
| (a) omits from a return made under this Act any capital which should be included in the return; or | | |
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| (b) makes any false statement or entry in any return made under this Act; or | | |
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| (c) signs any statement or return furnished under this Act without reasonable grounds for believing it to be true; or | | |
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| (d) gives any false answer whether orally or in writing to any question or request for information asked or made in accordance with the provisions of this Act; or | | |
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| (e) makes use, or authorizes the use, of any fraud, art or contrivance whatsoever, | | |
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Sri Lanka Consolidated Acts