64.Every person who without reasonable excuse
| (a) omits or understates the value of any property which is or should be included in a declaration of property or in any other statement whatsoever required to be delivered or furnished under this Act ; or |
|
| (b) makes any incorrect statement in connection with claim to an allowance under section 17;or |
|
| (c)gives any incorrect information in relation to any matter or thing affecting the liability of himself or any other person to pay estate duty, |
|
shall be guilty of an offence and shall for each such offence be liable, on conviction after summary trial before a Magistrate, to a fine not exceeding the total of two thousand rupees and the amount of estate duty, if any, which has been undercharged in consequence of such offence or which would have been so undercharged if such offence had not been detected |
Sri Lanka Consolidated Acts