18. Section 118 of the principal Act is hereby amended as follows:-
| (1) by the insertion, immediately after sub-section (1) of that section, of the following new sub-sections:-
| | " (1A) Every person who, being an employer for the purposes of Chapter XIIIA-
shall be guilty of an offence and shall for each such offence 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. | | | (i) fails to give notice to the Commissioner in terms of sub-section (1) or sub-section (2) of section 107C; or |
| (ii) fails to deduct the whole or any part of the income tax required to be deducted under the provisions of section 107B (1); or |
| (iii) fails to comply with the requirements of sections 107B (1), 107D (2), 107D (3), 107D (6), 107D (7), 107G (2), 107H (1), 107H (2), 107H (3), 107J (1), 107J (2), 107J (3), 107J (4) or 107J (5), |
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| | (1B) Every person who being an employee for the purposes of Chapter XIIIA fails to comply with the requirements of sections 107D (1), 107D (4), 107D (5), or 107L (1) shall be guilty of an offence and shall for each such offence be liable on conviction after summary trial before a Magistrate to a fine not exceeding five hundred rupees."; and | | |
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| (2) by the insertion, immediately after sub-section (2) of that section, of the following new subsections:-
| | " (2A) Every person who, being an employer for the purposes of Chapter XIIIA, 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 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. | | |
| | (2B) Every person who, being an employee for the purposes of Chapter XIIIA, makes an incorrect declaration under sections (1), 107D (4), 107D (5), or 107L (1) shall be guilty of an offence, and shall for each such offence 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 suck fine and imprisonment". | | |
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Sri Lanka Consolidated Acts