67.Every person who-
| (a)Fails to apply for registration as required under section 10 ; or |
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| (b)fails to notify the Commissioner-General of any matters required to be notified under section 19 ; or |
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| (c)fails to issue a tax invoice as required under subsection (1) of section 20 or an invoice under subsection (6) of section 20 ; or |
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| (d) issues more than one tax invoice for each taxable supply : or |
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| (e) issues a tax invoice where such person is not, entitled to issue such tax invoice under section 20 ; or |
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| (f) fails to furnish a return under section 21 or comply with a notice issued under section 21 ; or |
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| (g) having appeared before an officer of the Department of Inland Revenue in compliance with a notice issued to him under section 21 or section 34 fails, without sufficient cause, to answer any question lawfully put to him by an officer acting under this Act ; or |
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| (h) gives any incorrect information relating to any matter or thing affecting his own liability to tax or the liability of any other person : or |
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| (i) permits the payment to any other person, other than the Commissioner-General of any amount to be paid under section 44 ; or |
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| (j) willfully obstructs or delays the Commissioner-General or any other officers in the exercise of his power under section 62 or 63 ; or |
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| (k) fails to maintain records as required under section 64 ; |
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| (l) not being a person registered under this Act, issues a tax invoice. |
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shall be guilty of an offence under this Act, and shall be liable, on conviction after summary trial before a Magistrate, to a fine not exceeding twenty five thousand rupees, or to imprisonment of either description for a term not exceeding six months or both such fine and imprisonment |
Sri Lanka Consolidated Acts