Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 10 of 2006) - Sect 203

Breach of secrecy and other matters to be offences

203. Every person who -
(a) being a person required to take an oath of secrecy under subsection (2) of section 209, acts under this Act without taking such oath;
(b) acts in contravention of the provisions of subsection (1) of section 209 or an oath taken under subsection (2) of section 209; or
(c) aids, abets, or incites another person to act in contravention of any of the provisions of this Act,
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 two 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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