29. Every person who
| (a) fails to (furnish the annual return which he is required to furnish under section 4 ; |
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| (b) knowingly makes any false or incorrect statement in any annual return furnished by him under section 4; or |
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| (c) contravenes the provisions of section 28, shall be guilty of an offence under this Act and on conviction after trial before a Magistrate be liable to a fine not exceeding ten thousand rupees or to imprisonment of either description for a period not exceeding one year or to both such line and imprisonment. |
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Sri Lanka Consolidated Acts