204.
| (1)Any person who -
| | (a) omits from a return made or furnished under this Act any income, which he should have included in such return; | | |
| | (b) makes any false statement or entry in any return made or furnished under this Act; | | |
| | (c) makes a false statement in connection with a claim for a deduction or allowance under Chapter VII; | | |
| | (d) signs any statement or return made or furnished under this Act without reasonable grounds for believing the same to be true; | | |
| | (e) gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Act; | | |
| | (f) prepares or maintains or authorises the preparation or maintenance, of any false books of account or other records, or falsifies or authorises the falsification of any books of account or records; or | | |
| | (g) makes use of any fraud, art or contrivance whatsoever, or authorizes the use of any such fraud, art or contrivance, | | |
|
|
| (2) Every person who, being an employer for the purposes of Chapter XIV -
| | (a) omits from a declaration made under paragraph (a) or paragraph (d) or paragraph (e) of section 120 any remuneration or omits or understates in such declaration the amount of income tax deducted from such remuneration; or | | |
| | (b) gives a false certificate of income tax deduction under paragraph (b) or paragraph (c) of section 120, | | |
|
|
| (3) The Commissioner-General may compound any offence under this section and may before judgement stay or compound any proceedings thereunder, subject to the recovery of an amount that is not less than one third of the fine that may be imposed under sub paragraphs (i) and (ii) of subsection (1). Such fine recovered shall be credited to the Consolidated Fund. |
|
|
Sri Lanka Consolidated Acts