Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 28 of 1979) - Sect 152

Breach of secrecy and other matters to be offences

152. Every person-
(1) who being a person required to take an oath of secrecy under section 158 (2), acts under this Act without taking such oath ; or
(2) who acts in contravention of the provisions of section 158 (1) or an oath taken under section 158 (2); or
(3) who aids, abets, or incites any other 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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