INCOME TAX ACT 1967 (ACT 53) PART VIII - OFFENCES AND PENALTIES
Section 116. Obstruction of officers.
Any person who-
(a) obstructs or refuses to permit the entry of the Director General or an authorized officer into any land, building or place in pursuance of section 80;
(b) obstructs the Director General or an authorized officer in the exercise of his functions under this Act;
(c) refuses to produce any book or other document in his custody or under his control on being required to do so by the Director General or an authorized officer for the purposes of this Act;
(d) fails to provide reasonable facilities or assistance or both to the Director General or an authorized officer in the exercise of his powers under this Act; or
[Subs. Act A1069: s.15]
(e) refuses to answer any question relating to any of those purposes lawfully asked of him by the Director General or an authorized officer,
shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than one thousand ringgit and not more than ten thousand ringgit or to imprisonment for a term not exceeding one year or to both.
