66.Any person who-
| (a) gives any false answer whether orally or in writing to any question or when requested to furnish information in accordance with the provisions of this Act, or under the Goods and Services Tax Act, No. 34 of 1996; |
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| (b) omits from a return made under this Act any particulars which he should have included in such return ; or |
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| (c) makes any false return or false entry in any return made under this Act |
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and thereby evades or attempts to evade tax or assists any other person to evade or to attempt to evade tax shall be guilty of an offence under this Act. and shall he liable, after summary trial before a Magistrate, to a fine consisting of -
| (i)a sum equal to twice the amount of tax so evaded or attempted to be evaded for which he is liable under this Act for the taxable period in respect of which the offence was committed ; and |
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| (ii) a sum not exceeding twenty 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