62.
| (1) Every person who-
shall be guilty of an offence under this Act.
| | (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 of any regulation made thereunder; or | | |
| | (b) fails or refuses to furnish any information or return required by this Act, or any regulation made thereunder, to be so 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, or any regulation made thereunder; or | | |
| | (d) contravenes or fails to comply with any provision of this Act or any regulation made thereunder, | | |
|
|
| (2) Every person who commits an offence under this Art shall on conviction after summary trial before a Magistrate be liable to imprisonment of either description for a period not exceeding one year or to a fine not exceeding one thousand rupees or to both such fine and imprisonment, and the Magistrate may order the forfeiture of any property in respect of which the offence was committed. |
|
| (3) Notwithstanding anything to the contrary in the First Schedule to the Criminal Procedure Code, every offence under this Act shall be a cognizable offence within the meaning of that Code. |
|
|
Sri Lanka Consolidated Acts