24.
| (1) Any person who contravenes the provisions of section 4 or section 6 or section 14 shall be guilty of an offence under this Act, and shall on conviction after summary trial before a Magistrate be liable to a fine not exceeding one hundred thousand rupees or to imprisonment of either description for a term not exceeding two years or to both such fine and imprisonment. |
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| (2) Any person who resists or obstructs an excise officer authorized by the Director-General In the exercise of the powers conferred on such excise officer by section 19, or fails, without cause, to answer any inquiry made of him under that section shall be guilty of an offence under this Act and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding fifty thousand rupees or to imprisonment of either description for a term not exceeding one year or to both such fine and imprisonment. |
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| (a) fails or refuses to stop any boat, vessel or vehicle when called upon to do so by a peace officer ; |
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| (b) does not allow the search or any boat, vessel or vehicle by a peace officer ; or |
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| (c) refuses to be searched by obstructs or resists, or escapes or attempts to escape from the custody of a peace officer, |
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| (4) Any officer of the Police. Customs Department or the Department of Inland Revenue or any Grama Seva Niladhari who fails to comply with the provisions of section 22, shall be guilty of an offence under this Act and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding two thousand rupees. |
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| (5) Any person who contravenes any regulation made under this Act shall be guilty of an offence under this Act and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding ten thousand rupees. |
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| (6) Any person who, not being a person registered under this Act, has in his possession any quantity of excisable articles in excess of such maximum quantity as may be prescribed by regulation in respect of such excisable articles, shall be guilty of an offence under this Act and shall, on conviction after summary trial before a Magistrate, be liable to a fine not exceeding twenty five thousand rupees or to imprisonment of either description for a term not exceeding one year or to both such fine and Imprisonment. |
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Sri Lanka Consolidated Acts