Malaysia legislation

Section 54

of *PETROLEUM (INCOME TAX) ACT 1967

Section 54

Any person who—

(a)

obstructs or refuses to permit the entry of the Director

General or an authorized officer into any land, building or place in pursuance of section 33;

(b)

obstructs the Director General or an authorized officer in the exercise of his functions under this Act;

(c)

refuses to produce any book or other document in his custody or under his control on being required to do so by

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the Director General or an authorized officer for the purposes of this Act;

(d)

fails to provide reasonable facilities or assistance or both to the Director General or an authorized officer in the exercise of his powers under this Act; or

(e)

refuses to answer any question relating to any of those purposes lawfully asked of him by the Director General or an authorized officer, shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding three years or to both.

Breach of confidence