6.
| (1) The tax payable under section 5 shall be paid to the appropriate licensing authority on or before December 31, 1979. |
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| (2) Every person who fails to pay the tax on or before the date specified in subsection (1), shall be guilty of an offence under this Act and shall on conviction before a Magistrate be liable to a fine not exceeding three thousand rupees, notwithstanding that such fine is in excess of the ordinary jurisdiction of such Magistrate. |
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| (3) Where the amount of the tax referred to in sub- section (1) has not been paid to the appropriate licensing authority before the expiry of a period of three months from the date specified in subsection (1), the licensing authority shall issue a certificate containing particulars of such tax and the name and last known place of residence of the person who has failed to pay such tax, to a Magistrate having jurisdiction in the division in which such place is situated. The Magistrate shall order the tax to be recovered as though it were a fine imposed by a sentence of the Magistrate on such person. |
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Sri Lanka Consolidated Acts