| (1) Every person who-
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| (a) omits from a return made under this Act any taxable wealth, assessable expenditure, or taxable gifts which should be included therein; or | | |
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| (b) makes any false return or entry in any return made under this Act; or | | |
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| (c) signs any statement or return furnished under this Act without reasonable grounds for believing it to be true; or | | |
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| (d) gives any false answers whether verbally or in writing to any question or information asked for in accordance with the provisions of this Act; or | | |
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| (e) prepares or maintains or authorizes the preparation or maintenance of any false books of account or other records or falsifies or authorizes the falsification of any books of account or records; or | | |
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| (f) makes use, or authorizes the use, of any fraud, art, or contrivance whatsoever, | | |
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Sri Lanka Consolidated Acts