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




Section 119A. Failure to keep records.


Any person who, without reasonable excuse-

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.

[Ins. Act A1093: s.19]

Related reading:
[Act A1093: s.19]


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