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




Section 119. Unauthorized collection.




Any person who, not being authorized under this Act to do so, collects or attempts to collect tax or a penalty under this Act 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.24]

Related reading:
[Act A513: s.24]


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