Malaysia legislation

Section 18

of EMPLOYEES PROVIDENT FUND ACT 1951

Section 18

(2)

Where an offence under this Ordinance which has been committed by a body corporate is proved to have been committed with the consent or connivance of any director, manager, secretary or other officer of the body corporate, he as well as the body corporate shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.