23.
| (1) The Board may for the purpose of discharging its functions under this Act require any person to furnish to the Board, such returns and information in respect of such matters and in such form as may be determined by the Board. |
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| (2) Any person who
| | (a) fails to furnish any return or information in compliance with any requirement imposed on him under subsection (1) ; | | |
| | (b) knowingly makes any false statement in any return or information furnished by him in compliance with any requirements imposed on Mm under subsection (1) ; or | | |
| | (c) willfully omits any matter in any return or information furnished by him in compliance with any requirement imposed on him under subsection (1), | | |
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Sri Lanka Consolidated Acts