| (1) Any person who-
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| (a) omits from a return made under this Act any income, wealth or gift, which should be included; or | | |
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| (b) makes any false statement or entry in any return made under this Act; or | | |
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| (c) makes a false statement in connection with a claim for a deduction or allowance under Chapter IV or Chapter V; or | | |
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| (d) signs any statement or return furnished under this Act without reasonable grounds for believing the same to be true; or | | |
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| (e) gives any false answer whether verbally or in writing to any question or request for information asked or made in accordance with the provisions of this Act; or | | |
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| (f) prepares or maintains or authorizes the preparation or maintenance of any false books of account or other records or falsifies or authorizes the falsification of any books of account or records; or | | |
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| (g) makes use of any fraud, art, or contrivance whatsoever, or authorizes the use of any such fraud, art, or contrivance, | | |
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Sri Lanka Consolidated Acts