Section 33. Obstruction of officers. (Real Property Gains Tax Act 1976

Real Property Gains Tax Act 1976 (Act 169)
PART IV - INVESTIGATORY AND PENAL

Section 33. Obstruction of officers.

Any person who-

(a) obstructs or refuses to permit the entry of the Director General or an authorised officer into any land, building or place in pursuance of section 28; or

(b) obstructs the Director General or an authorised officer in the exercise of his functions under this Act; or

(c) refuses to produce any books or other documents in his custody or under his control on being required to do so by the Director General or an authorised officer for the purposes of this Act; or

(d) fails to give reasonable assistance to the Director General or an authorised officer for any of those purposes; or

(e) refuses to answer any question relating to any of those purposes lawfully asked of him by the Director General or an authorised officer,

shall be guilty of an offence and on conviction shall be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding two years or to both.