25. Every person who
| (a) contravenes any provisions of this Act or of any regulation made thereunder ; or |
|
| (b) furnishes any return, written information or written explanations containing any particulars which to his knowledge are false and incorrect, |
|
shall be guilty of any offence and shall on conviction by a Magistrate be liable to a fine not exceeding one thousand five hundred rupees or to imprisonment of either description to a term not exceeding eighteen months or to both such fine and imprisonment. |
Sri Lanka Consolidated Acts