171.
| (1) Every person who fails to"
| | (a) comply with the requirements of a notice given to returns making him under subsection (1) of section 65 or subsection (1) of section 68 or subsection (4) of section 71 or subsection (1) of section 90 or subsection (2) of section 98 or subsection (6) of section 98 or subsection (7) of section 98 of subsection (K) of section 98 or subsection (l) of section 99 of section 101 of section 102 of section 103 of section 160 ; | | |
| | (b) comply with a requirement imposed on him by the Commissioner-General under sub-paragraph (ii) of paragraph (b) of subsection (1) of section 104 ; | | |
| | (c) attend in response to a notice given to him under subsection (7) of section 98 or subsection (8) of section 98 or subsection (9) of section 136 or subsection (7) of section 140 or having attended in response to any such notice, fails without sufficient cause to answer any questions lawfully put to him ; or | | |
| | (d) comply with the requirements of section 56 or subsection (3) of section 65 or subsection (3) of section 68 or subsection (4) of section 71 or subsection (1) of section 98 or subsection (1) of section 99 or section 100 or subsection (2) of section 146 or subsection (7) of section 152. | | |
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| (2) Every person who, being an employer for the purpose of Chapter XIV fails to "
| | (a) give notice to the Commissioner-General in terms of subsection (1) of section 107 or subsection (2) of section 107 ; | | |
| | (b) deduct the whole or any part of the income tax required to be deducted under the provisions of subsection (1) of section 106; or | | |
| | (c) comply with the requirements of subsection (1) of section 104 or subsection (2) of section 109 or paragraphs (a), (b) or (c) of section 110 or paragraph (a), (b), (c), (d) or (e) of section 111 or subsection (2) of section 122. | | |
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| (3) Every person who, being an employee for the purposes of Chapter XIV, fails to comply with the requirements of subsection (1) of section 113 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 seven thousand five hundred 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, 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 ; | | |
| | (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 partnership, | | |
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| (5) Every person who being an employer for the put poses of Chapter XIV, without reasonable cause makes an incorrect declaration by omitting or understating the amount of remuneration of any employee in his employer or omits or under slates 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 ten thousand rupees of to imprisonment of either description for a term not exceeding six months, or to both such hue and imprisonment |
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| (6) Every person who, being an employee for the purposes of Chapter XIV, makes an incorrect statement in any notice given by him under subsection (1) of section 13 to the Commissioner General shall be guilty of an offence under this Act and shall be liable on conviction alter summary trial before a Magistrate to a fine not exceeding ten thousand rupees or to imprisonment of either description for a term not exceeding six months or to both such line 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, slay or compound any proceedings thereunder. |
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Sri Lanka Consolidated Acts