INCOME TAX ACT 1967 (ACT 53)
PART VIII - OFFENCES AND PENALTIES
Section 115. Leaving Malaysia without payment of tax.
(1) Any person who, knowing that a certificate has been issued in respect of him under section 104, voluntarily leaves or attempts to leave Malaysia without paying all the tax, sums and debts specified in the certificate or furnishing security to the satisfaction of the Director General for the payment thereof shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than two hundred ringgit and not more than two thousand ringgit or to imprisonment for a term not exceeding six months or to both.
[Am. Act 513: s.20](2) A police officer or immigration officer may arrest without warrant any person whom he reasonably suspects to be committing or about to commit an offence under this section.
(3) In this section "immigration officer" has the same meaning as in section 104.
|[Act 513: s.20]
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