In cases where any person who has the duty to give information that any act contrary to this Act is about to be committed, is being committed or has already been committed, upon knowing such matter, or to render assistance as and when sought by the Inland Revenue Office or Taxpayers’ Service Office, does not knowingly give such information or render such assistance as the case may be, such a person shall be punished with imprisonment for a term not exceeding Three months or with a fine of up to Ten Thousand Rupees or with both punishments, based on the nature of the offence.