15. The following new section hereby inserted immediately after section 56 and shall have effect as sections 56A and 56B of the principal enactment:-
| 56A
| | (1) Any person who-
| | | (a) fails to comply with any provision of this Ordinance or any regulation, order, or direction given thereunder; |
| (b) furnishes for the purposes of this Ordinance any information which is, or any return the contents of which are, to his knowledge false or incorrect ; |
| (c) with intent to deceive -
|
|
| | (2) Any person guilty of an offence under t' is Ordinance shall be liable on conviction after summary trial by a Magistrate, to imprisonment for a term not exceeding five years or to a fine not exceeding ten million rupees or to both such Imprisonment and fine. | | |
|
|
| 56B. Where the person convicted of an offence under the Ordinance is a body corporate, every person who at the time of the commission of the offence was a director or an officer of the body corporate shall be deemed to be guilty of that offence unless he proves that the offence was committed without his knowledge, or that he exercised all due diligence to avoid the commission of such offence.". |
|
|
Sri Lanka Consolidated Acts