30.
| (1) Any person who
| | (a) knowingly makes any false or incorrect statement in any return or other document made or furnished under or for the purposes of this Act or of any regulation made thereunder; or | | |
| | (b) fails or refuses to furnish any information or return required by this Act, or any regulation made thereunder, to be furnished by him; or | | |
| | (c) willfully resists or obstructs any officer in the exercise, discharge or performance of any power, function or duty conferred or imposed upon that person by or under this Act, or any regulation made thereunder; or | | |
| | (d) contravenes or fails to comply with any provision of this Act or regulation made under this Act, | | |
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Sri Lanka Consolidated Acts