202.
| (1)Every person who fails to -
| | (a) comply with the requirements of a notice given to him under subsection (1) of section 70 or subsection (1) of section 73 or subsection (4) of section 76 or subsection (1) of section 95 or subsection (7) of section 106 or subsection (12) of section 106 or subsection (13) of section 106 or subsection (14) of section 106 or subsection (1) of section 107 or section 109 or section 110 or section 111 or section 190; | | |
| | (b) comply with a requirement imposed on him by the Commissioner-General under sub-paragraph (ii) of subsection (1) of section 112; | | |
| | (c) attend in response to a notice given to him under subsection (13) of section 106 or subsection (14) of section 106 or subsection (9) of section 165 or subsection (7) of section 169 or having attended in response to any such notice, fails without sufficient cause to answer any questions lawfully put to him ; or | | |
| | (d) comply with the requirements subsection (3) of section 70 or subsection (3) of section 73 or subsection (4) of section 76 or subsections (1), (2), (3) or (4) of section 106 or subsection (1) of section 107 or section 108 or subsection (2) of section 176 or subsection (7) of section 182, | | |
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| (2)Every person who, being an employer for the purpose of Chapter XIV, fails to -
| | (a) give notice to the Commissioner-General in terms of subsection (1) of section 115 or subsection (2) of section 115; | | |
| | (b) deduct the whole or any part of the income tax required to be deducted under the provisions of subsection (1) of section 114; or | | |
| | (c) comply with the requirements of subsection (1) of section 112 or subsection (2) of section 118 or paragraphs (a), (b) or (c) of section 119 or paragraph (a), (b), (c), (d) or (e) of section 120 or subsection (7) of section 133, | | |
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| (3)Every person who, being an employee for the purposes of Chapter XIV, fails to comply with the requirements of subsection (1) of section 122 shall be guilty of an offence under this Act, and shall be liable on conviction after summary trial before a Magistrate, to a fine not exceeding seven thousand five hundred rupees. |
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| (4) Every person who without reasonable excuse -
| | (a) makes or furnishes an incorrect return by omitting or understating any income, of which he is required by this Act to make or furnish a return, either on his own behalf or on behalf of another person or a partnership; | | |
| | (b) makes an incorrect statement in connection with a claim for a deduction or allowance under Chapter VII; or | | |
| | (c) gives an incorrect information in relation to any matter or thing affecting his own liability to tax or the liability of any other person or of a partnership, | | |
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| (5) Every person who being an employer for the purposes of Chapter XIV, without reasonable cause makes an incorrect declaration by omitting or understating the amount of remuneration of any employee in his employment or omits or understates the amount of income tax deducted from the remuneration of any employee, shall be guilty of an offence under this Act, and shall be liable on conviction after summary trial before a Magistrate to a fine not exceeding ten thousand rupees or to imprisonment of either description for a term not exceeding six months, or to both such fine and imprisonment. |
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| (6)Every person who, being an employee for the purposes of Chapter XIV, makes an incorrect statement in any notice given by him under subsection (1) of section 122 to the Commissioner-General, shall be guilty of an offence under this Act and shall be liable on conviction after summary trial before a Magistrate, to a fine not exceeding ten thousand rupees or to imprisonment of either description for a term not exceeding six months, or to both such fine and imprisonment. |
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| (7) No person shall be liable to any penalty under this section unless the complaint concerning such offence was made in the year of assessment in respect of or during which, the offence was committed or within five years after the expiration thereof. |
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| (8) The Commissioner-General may compound any offence under this section and may before judgement, stay or compound any proceedings thereunder. |
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Sri Lanka Consolidated Acts