Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 38 of 2000) - Sect 172

Breach of secrecy and other matters to be offences

172. Every person who"
(a) being a person required to take an oath of secrecy under subsection (2) of section 178, acts under this Act without taking such oath ;
(b) acts in contravention of the provisions of subsection (1) of section 178 or an oath taken under subsection (2) of section 178 ; or
(c) aids, abets, or incites an 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 One 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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