151.
| (1) Every person who -
| | (a) fails to comply with the requirements of a notice given to him under section 60 (1) or section 63 (1) or section 65(3) or sections 81(1) or 92(2) or section 92 (3) or section 92 (4) or section 92 (5) or section 93 or section 94 or section 95 or section 140'; or | | |
| | (b) fails to comply with a requirement imposed on him by the Commissioner-General under sub-paragraph (ii) of paragraph (b) of subsection (1) of section 96 ; or | | |
| | (c) fails to attend in response to a notice given to him under section 92 (4) or section 92 (5) or section 117 (8) or section 121 (7) or having attended in response to any such notice, fails without sufficient cause to answer any questions lawfully put to him ; or | | |
| | (d) fails to comply with the requirements of section 80 (3) or section 63 (3) or section 65 (4) or section 92 (1) or section 127 (2) or section 132 (7), | | |
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| (2) Every person who, being an employer for the purposes of Chapter XV -
| | (i) fails to give notice to the Commissioner-General in terms of section 99 (1) or section 99 (2); or | | |
| | (ii) fails to deduct the whole or any part of the income tax required to be deducted under the provisions of section 98 (1) ; or | | |
| | (iii) fails to comply with the requirements of section 101 (2) or paragraphs (a), (b) or (c) of section 102 or paragraphs (a), (b), (c), (d), or (e) of section 103, | | |
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| (3) Every person who, being an employee for the purposes of Chapter XV, fails to comply with the requirements of section 105 (1) 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. |
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| (4) Every person who without reasonable excuse -
| | (a) makes or furnishes an incorrect return by omitting or understating any income, wealth or gift, 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; or | | |
| | (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 partner- ship, | | |
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| (5) Every person who, being an employer for the purposes of Chapter XV, without reasonable cause makes an incorrect declaration by omitting or understating the amount of remuneration of any employee in his employ 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 five 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 XV, makes an incorrect statement in any notice given by him under section 105 (1) 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 five 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 judgment stay or compound any proceedings thereunder. |
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Sri Lanka Consolidated Acts