Section 65B

A liquidator of any such company who fails to give notice to the

Director General within the time specified in subsection (1) or fails to provide for payment of the customs duty as required by that subsection shall be personally liable for any customs duty that is or become payable as aforesaid.

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Any liquidator who fails to comply with subsection (1) or (2B)

shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding *fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.

A liquidator shall furnish all relevant documents, books and records which are in his possession to the proper officer of customs for the purpose of calculating all duties payable under this Act.

Where two or more persons are appointed liquidators or are required by law to carry out the winding-up of any such company, subject to a right of contribution between themselves as in cases of contract, the obligations and liabilities attaching to a liquidator under this section shall attach to all such persons jointly and severally.

Appointment of receiver to be notified to the Director General