52. Any person who
| (a) gives any false answer whether verbally or in writing to any question or r quest for information asked or made in accordance with the provisions of this Act; or |
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| (b) omits from a return made or furnished under this Act any particulars which he should have included in such return ; |
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| (c) makes any false return or false entry in any return made under this Act, and thereby evades or attempts to evade turnover tax or assists any other person to evade or attempt to evade such tax shall be guilty of an offence under this Act, and shall be liable on conviction after summary trial before a Magistrate to a fine consisting of
| | (i) a sum equal to twice the amount of tax s evaded or attempted to be evaded for which he, or as the case may be, the other person so assisted, is liable under this Act for the quarter in respect of Or during which the offence was committed, and | | |
| | (ii) a sum not exceeding five thousand rupees or to imprisonment of either description for a term not exceeding six months or to both such fine and imprisonment. | | |
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Sri Lanka Consolidated Acts