41, Any person who -
| (a) fails to furnish any return or information in compliance with any requirement imposed on him under this Act; |
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| (b) knowingly makes any false statement in any return or information furnished by him ; |
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| (c) willfully omits any matter in any return or information furnished by him ; |
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| (d) resists or obstructs any authorized officer in the exercise by such officer of any power conferred on him by or under section 36 of this Act; |
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| (e) fails to comply with a maintenance order made by the Board or any direction given by such Board ; |
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| (f) contravenes any provision of this Act or any regulation or rule made thereunder. |
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shall he guilty of an offence under this Act and shall on conviction after summary trial before a Magistrate be liable to a line not exceeding one hundred thousand rupees or to imprisonment for a term not exceeding one year or to both such tine and imprisonment. |
Sri Lanka Consolidated Acts