49.
| (1) Every person who-
| | (a) knowingly makes any false or incorrect statement in any application, return or other document made or furnished under or for the purposes of this Act or of any Order made thereunder; or | | |
| | (b) fails or refuses to furnish any information or return required, by this Act, or any Order made thereunder, to be furnished by him; or | | |
| | (c) resists or obstructs any person in the exercise, discharge or performance of any power, function or duty conferred or imposed upon that person by or under this Act, or any Order made thereunder, | | |
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| (2) Every person who contravenes any provision of any Order made under this Act, other than any such provision relating to any matter or thing referred to in subsection (1), shall be guilty of an offence. |
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Sri Lanka Consolidated Acts