INCOME TAX ACT 1967 (ACT 53)
PART VIII - OFFENCES AND PENALTIES
Section 119A. Failure to keep records.
Any person who, without reasonable excuse-
(a) fails to comply with an order or a notice given under subsection 82(3) or (5) ; or shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than three hundred ringgit and not more than ten thousand ringgit or to imprisonment for a term not exceeding one year or to both.
(b) contravenes subsection 82(1) , (1A) , (6) , (7) or (8) ,
[Ins. Act A1093: s.19]
|[Act A1093: s.19]
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