Section 138

Every omission or neglect to comply with, and every act done or attempted to be done contrary to, the provisions of this Act, or any breach of the conditions and restrictions subject to, or upon which, any licence or permit is issued or any exemption is granted under this Act,

*NOTE—Previously “a fine not exceeding ten thousand ringgit”–see section 10 of the Customs

(Amendment) Act (No. 2) 2018 [Act A1580].

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shall be an offence against this Act and in respect of any such offence for which no penalty is expressly provided the offender shall be liable to a fine of not exceeding *fifty thousand ringgit or to imprisonment for a term not exceeding five years or to both.