19. Section 120 of the principal Act is hereby amended by the insertion, immediately after sub-section (1) of that section, of the following new subsection-
| " (1A) Every person who, being an employer for the purposes of Chapter XIIIA,-
and thereby evades or attempts to evade income tax or assists any other person to evade or attempt to evade such tax, 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 thousand rupees or to imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment.". | | (i) omits from a declaration made under paragraph (1) or paragraph (4) or paragraph (5) of section 107J, any remuneration of an employee in his employ, or understates such remuneration or omits or understates in such declaration the amount of income tax deducted from such remuneration; or | | |
| | (ii) delivers a false certificate of income tax deduction under paragraph (2) or paragraph (3) of section 107J | | |
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Sri Lanka Consolidated Acts