40. Every person who"
| (a) fails to comply with any direction issued to, or requirement imposed on, such person by the Commission ; |
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| (b) resists or obstructs any person authorized in writing by the Commission in the exercise by such person of any powers conferred on him by this Act; |
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| (c) omits or refuses to furnish any return, information or written explanation when required to do so by the Commission ; |
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| (d) furnishes any return, information or written explanation to the Commission containing information which to his knowledge is false or incorrect: or |
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| (e) acts in contravention of any of the provisions of this Act or any regulation made thereunder, shall be guilty of an offence under this Act and shall on conviction after summary trial before a Magistrate be liable to a fine not exceeding ten thousand rupees or to imprisonment for a period not exceeding ten years. |
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Sri Lanka Consolidated Acts