25.
| (1) Any person who-
| | (a) being an employer, contravenes the provisions of sub-section (2) or sub-section (3) of section 7; or | | |
| | (b) being an employer, fails to comply with the provisions of section 8 or with any notice given to him under section 9; or | | |
| | (c) fails to comply with the provisions of sub-section (1) or sub-section (2) of section 10 or with any notice given to him under sub-section (3) of section 10; or | | |
| | (d) fails to comply with the provisions of sub-section (1) of section 21; or | | |
| | (e) being an employer, fails to comply with the provisions of sub-section (2) of section 21; or | | |
| | (f) furnishes for the purposes of this Act any information which is, or any book, document, register or record which is, to his knowledge untrue or incorrect; or | | |
| | (g) fails to comply with any direction given by the Commissioner or an Assessor under section 24, | | |
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| (2) Where an offence under this Act is committed by a body of persons, then-
| | (a) if that body of persons is a body corporate, every director and officer of that body corporate; or | | |
| | (b) if that body of persons is a firm, every partner of that firm, | | |
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Sri Lanka Consolidated Acts