17.
| (1) Any person who-
| | (a) fails to furnish any returns or information in compliance with any requirement imposed on him by subsection (1) of section 12 ; | | |
| | (b) knowingly makes any false statement in any return or Information furnished by him in compliance with any requirements imposed on him by subsection (1) of section 12 ; or | | |
| | (c) willfully omits any matter in any return or information furnished by him in compliance with any requirement imposed on him by subsection (1) of section 12 ; | | |
| | (d) contravenes the provisions of subsection (3) of section 12 ; or | | |
| | (e) willfully obstructs any member of the Commission or an officer or servant of the Commission in the performance of his duties under this Act, | | |
|
|
| (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 ; | | |
| | (b) If that body of persons is a firm, every partner of that firm, | | |
|
|
|
Sri Lanka Consolidated Acts