27.
| (1) Every person who-
| | (a) knowingly makes any false or incorrect statement in any return or other document made or furnished under or for the purposes of this Act; or | | |
| | (b) fails or refuses to furnish any information or return required under this Act to be furnished by him ; or | | |
| | (c) resists or obstructs any person in the exercise, discharge or performance of any power, function or duty conferred or imposed upon that person by or under this Act; | | |
| | (d) being a member or officer or servant of the Authority, discloses any information obtained by him in, or in connection with, the exercise of his powers or the performance of his duties under this Act, to any person other than a person to whom such information is necessary for the purpose of the exercise of any power or the performance of any duty under this Act; or | | |
| | (e) contravenes or fails to comply with any provision of this Act or rule made under this Act, shall be guilty of an offence under 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 hundred rupees. |
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Sri Lanka Consolidated Acts