The Constitution of the Democratic Socialist Republic of Sri Lanka district, and may appoint by name or by office one or more persons to assist the Returning Officer in the performance of his duties. (2) Every Officer appointed under paragraph (1) shall in the performance and discharge of such duties and functions as are assigned to him, be subject to such directions as may be issued by the Commission and shall be responsible and answerable to the Commission therefor. 104G. All public officers performing duties and functions at any election or Referenda shall act in the performance and discharge of such duties and functions under the directions of the Commission and shall be responsible and answerable to the Commission therefor. 92 [104GG. (1) Any public officer, any employee of any public corporation, business or other undertaking vested in the Government under any other written law and any company registered or deemed to be registered under the Companies Act, No. 7 of 2007, in which the Government or any public corporation or local authority holds fifty per centum or more of the shares of that company, who (a) refuses or fails without a reasonable cause to co-operate with the Commission, to secure the enforcement of any law relating to the holding of an election or the conduct of a Referendum; or (b) fails without a reasonable cause to comply with any directions or guidelines issued by the Commission under sub-paragraph (a) of paragraph (4) or sub-paragraph (a) of paragraph (5), respectively, of Article 104B, shall be guilty of an offence and shall on conviction be liable to a fine not exceeding one hundred thousand 92 - Inserted by the Nineteenth Amendment to the Constitution Sec. 25. Public Officers Failure to comply with directions to be an offence 115