59. Any person
| (a) with intent to defraud the State, draws, attests or executes any instrument in which all the facts and circumstances required by section 22(1) to be set out in such instrument are not fully set out; |
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| (b) having received any sum of money for payment of stamp duty on any instrument executed, authenticated or attested by him, does not apply the money to the payment of the stamp duty and improperly withholds or detains the same or any part thereof ; or |
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| (c) in executing, authenticating or attesting any instrument, affixes of cancels any stamp which is not genuine or has been previously used ; or |
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| (d) does any other act calculated to deprive the State of any duty or penalty under this Act; or |
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| (e) fails to comply with any requirement imposed on him by the Commissioner-General under section 27(2) ; |
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| (f) resists or obstructs the Commissioner-General in the exercise by the Commissioner-General, of the powers conferred on him by section 27 (4), shall be guilty of an offence under this Act and shall be liable on conviction after summary trial before a Magistrate
| | (i) in the case of an offence under subsection (b), to a fine consisting of a sum equal to the amount of the stamp duty withheld or detained by such person and an amount not exceeding five thousand rupees ; | | |
| | (ii) in the case of an offence under subsection (c), to a fine consisting of a sum equal to ten times the amount of the stamp affixed or cancelled by such person and an amount not exceeding five thousand rupees; | | |
| | (iii) in the case of an offence under subsection (a) or (d) or (e) or (f), to a fine not exceeding five thousand rupees, | | |
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Sri Lanka Consolidated Acts