68. 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 tax invoices as required by 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 ; |
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| (f) fails to furnish a return under section 21 or comply with a notice 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 Commission-General of any amount to be paid under section 44 ; or |
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| (j) knowingly fails to make any deduction required under section 60 or fails to comply with the provisions of section 60 ; or |
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| (k) willfully obstructs or delays the Commissioner General or any other officer in the exercise of his power under section 63 or 64 ; or |
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| (l) fails to maintain records as required under section 65, |
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| (m) not being a person registered under this Act, issues a tax invoice, |
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Sri Lanka Consolidated Acts