INCOME TAX ACT 1967 (ACT 53) PART VIII - OFFENCES AND PENALTIES
Section 117. Breach of confidence.
(1) Any classified person who in contravention of section 138-
(a) communicates classified material to another person; or
(b) allows another person to have access to classified material,
shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding four thousand ringgit or to imprisonment for a term not exceeding one year or to both.
[Am. Act 513: s.22]
(2) In this section "classified material" and "classified person" have the same meaning as in section 138.
