37.
| (1) Any person who-
| | (a) contravenes or fails to comply with any provision of this Act or any regulation made thereunder or any direction lawfully given or any requirement lawfully imposed under this Act; or | | |
| | (b) omits or refuses -
| | | (i) to furnish a return wren required by the Commission to do so under section 7 : or |
| (ii) to furnish any information or to produce any document when required to do so by a notice sent under section 8 ; or |
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| | (c) knowingly makes any false statement in any return furnished by him under this Act. or knowingly furnishes any false information when required by the Commission to furnish any information; or | | |
| | (d) obstructs any officer acting in the exercise of his powers under section 9, | | |
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| (2)
| | (a) Any person who fails or refuses to comply with an order made under section 15 or acts in contravention of such order, shall be guilty of an offence and shall on conviction after trial before a Magistrate be liable to a fine not exceeding fifty thousand rupees or to imprisonment of either description for a period not exceeding two years or to both such fine and imprisonment; | | |
| | (b) the court may in addition, order such persons to refrain from carrying on the business in respect of which an order has been made under section 15 other than an Order made under paragraph (b) of that section, for such period as may be determined by such court or until such person complies with the Order made under section 15. | | |
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| (3) The Commission may publish or cause to be published in such manner as it shall deem fit the names and addresses of all persons convicted under this Act. |
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| (4) Where any offence under this Act is committed by a body of persons, then -
| | (a) if the body of persons is a body corporate, every director and officer of such body corporate; and | | |
| | (b) if the body of persons is a firm, every partner of that firm, | | |
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| (5) No prosecution for any offence under this Act shall be instituted except with the written sanction of the Attorney General. |
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Sri Lanka Consolidated Acts