65. Any person who
| (a) fails to furnish any return. information or explanation which he is required to furnish under this Act or furnishes any return, written information or written explanation containing any particulars which to his knowledge are false and incorrect; or |
|
| (b) gives any evidence at any inquiry held under this Act, which to his knowledge is false or incorrect. |
|
| (c) fails to comply with the terms of any award made under section 44, |
|
shall be guilty of an offence under this Act and shall on conviction after summary trial by a Magistrate be liable to a fine not less than one thousand rupees and not exceeding one thousand five hundred rupees and to imprisonment of either description for a term not less that twelve months and not exceeding two years. |
Sri Lanka Consolidated Acts