48. Every person who-
| (a) contravenes or fails to comply with any of the provisions of this Act; or |
|
| (b) makes default in complying with any direction or order made or given under this Act; or |
|
| (c) knowingly furnishes or causes to be furnished any false return, or information required to be furnished under section 47, |
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shall be guilty of an offence and shall on conviction before a Magistrate be liable to a fine not exceeding one thousand rupees or to imprisonment of either description for a term not exceeding six months, or to both such fine and imprisonment. |
Sri Lanka Consolidated Acts