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


Section 44. Abetting an offence.


Where any person -

    (a) aids, abets, assists, incites or induces any other person to make or makes on behalf of another person an incorrect return, account, statement or declaration resulting in a short payment of sales tax by the person liable for its payment; or

    (b) aids, abets, assists, incites or induces any other person to commit an offence under section 43,

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

[Subs. Act A1058:s.19]
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