37. Any person who
| (a) contravenes the provisions of subsection (3) of section 18 ; |
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| (b) contravenes the provisions of section 30 or section 35 or paragraphs (a) or (b) of subsection (1) of section 36; |
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| (c) resists or obstructs a member of the Council or an officer of the Board or an Assessor appointed under this Act in the exercise by such officer or Assessor, of the powers conferred on him by the Act; or |
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| (d) wilfully makes any false statement in, or omits any material particular from, any return or information furnished by him under section 34, |
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shall be guilty of an offence under this Act. |
Sri Lanka Consolidated Acts