INCOME TAX ACT 1967 (ACT 53)
PART VIII - OFFENCES AND PENALTIES




Section 118. Offences by officials.




Any person having an official function under this Act who-
shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding three years or to both.

[Am. Act A513: s.23]

Related reading:
[Act A513: s.23]


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