Section 43. Failure to comply with notice, etc. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART X - CRIMINAL OFFENCES

Section 43. Failure to comply with notice, etc.

Without prejudice to any other liability incurred under this Act, any person who-

(a) fails or refuses to comply with the requirements of section 12, or section 12A, or section 13, or section 17, or section 17A, or section 18, or section 19, or section 22, or section 28; or

[Ins. Act A1058:s.17]

(b) carries on business at any place or premises not specified in the licence issued under section 13; or

(c) fails or refuses to produce any book or document for the examination or retention by the proper officer in accordance with the requirements of this Act; or

(d) fails or refuses to give correct information or refuses to give any information which he is required to give relating to sales tax; or

(e) pays a lesser amount of sales tax than is required by this Act; or

(ea) contravenes section 63A(2) ;

[Ins. Act A1058:s.17]

(f) in any way obstructs any proper officer in the discharge of his functions under this Act; or

(g) contrary to section 17(2), issues an invoice showing an amount which purports to be sales tax,

[Subs. Act A875:s.3]

shall be guilty of an offence against this Act, and such person shall be liable to imprisonment for a term not exceeding twelve months or to a fine not exceeding five thousand ringgit or to both.