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




Section 120. Other offences.


(1) Any person who without reasonable excuse-
[Am. Act A1069: s.16]
[Am. Act A158: s.11; Am. Act A1093: s.20]
[Am. Act A1093: s.20]
[Am. Act 328: s.13]

[Am. Act 328: s.13; Am. Act A1069: s.16;
Am. Act A1093: s.20]


[Ins. Act 328: s.13; Am. Act 578: s.18;
Am. Act A1069: s.16; Am. Act A1093: s.20]

[Ins. Act A1069: s.16; Am. Act A1093: s.20]



[Ins. Act A1093: s.20]

shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than two hundred ringgit and not more than two thousand ringgit or to imprisonment for a term not exceeding six months or to both.

[Am. Act 513: s.25]

(2) Where a person has been convicted of an offence under subsection (1), the court may make a further order that the person shall comply with the relevant provision of this Act under which the offence has been committed within thirty days, or such other period as the court deems fit, from the date the order is made.

[Ins. Act A1069: s.16]

Related reading:
[Act 328: s.13; Act 513: s.25; Act 578: s.18; Act A158: s.11; Act A1069: s.16; Act A1093: s.20]


Copyright 2002 PNMB LawNet. All rights reserved.