Section 36. Other offences. (Real Property Gains Tax Act 1976

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

Section 36. Other offences.

Any person who, without reasonable excuse, fails to comply with-

(a) the requirements of section 13 (2) or (3); or

(b) the requirements of a notice given under section 27 or subsection 28 (3),

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