16.
| (1) Any person who-
| | (a) contravenes any provision of this Act, | | |
| | (b) furnishes, for the purposes of this Act, any information which is, or any document the contents of which are, or any part of the contents of which is, to his knowledge untrue or incorrect, or | | |
| | (c) does not comply with any direction given by the Commissioner or any other officer in the exercise of his powers under section 14, | | |
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| (2) On conviction of any person for failure to pay any tax under this Act, the Magistrate may, in addition to any other punishment which he may impose, order such person to pay such tax, and such tax may be recovered as though it were a fine imposed by the Magistrate. |
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Sri Lanka Consolidated Acts