63.
| (1) Every person who-
| | (a) knowingly makes any false or incorrect statement in any application, return or other document made or furnished under or for the purposes of this Act or any Order made thereunder ; | | |
| | (b) false or refuses to furnish any information or return required by the Act ; 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 Order made thereunder, | | |
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| (2) Every person who commits an offence, under this Act shall, on conviction after summery trial before a Magistrate be liable to imprisonment not exceeding two years or a fine of not exceeding two hundred thousand rupees or both such fine and imprisonment. |
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Sri Lanka Consolidated Acts