Section 35. Offences by officials and unauthorised collection. (Real Property Gains Tax Act 1976

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

Section 35. Offences by officials and unauthorised collection.

Any person who-

(a) being a person having any official function under this Act-

(i) otherwise than in good faith, demands from any person an amount in excess of the tax or penalties due under this Act; or

(ii) withholds for his own use or otherwise any portion of the amount of the tax collected; or

(iii) defrauds any person, embezzles any money or otherwise uses his position so as to deal wrongfully with the Director General or any other person; or

(b) not being authorised under this Act to do so, collects or attempts to collect the tax,

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