18.
| (1) Every person who"
| | (a) fails or refuses to comply with the requirements of any notice sent to him under section 15 ; | | |
| | (b) knowingly makes any false or incorrect statement in any return or information furnished by him in compliance with the requirements of a notice sent to him under section 15 : | | |
| | (c) knowingly makes any false or incorrect statement at any hearing conducted by the Commission ; | | |
| | (d) being a member or officer or servant of the Commission discloses any information obtained by him in, or in connection with, the exercise of his powers or the discharge of his functions, under this Act, to any person for any purpose other than a purpose for which he is authorised to disclose such information by this Act, | | |
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| (2) Every person who commits an offence under this Act, shall on conviction after trial before a Magistrate, be liable to a fine not exceeding five thousand rupees. |
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| (3) Where an offence under this Act is committed by a body of persons, then,"
| | (a) if that body of persons is a body corporate, every director or officer of that body corporate ; or | | |
| | (b) if that body of persons is a firm, every partner of that firm, | | |
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Sri Lanka Consolidated Acts