Section 56

otherwise than on good faith, demands from any person an amount in excess of the tax or penalties due under this Act;

Petroleum (Income Tax)

withholds for his own use or otherwise any portion of any such tax or penalty collected or received by him;

otherwise than on good faith, makes a false report or return

(orally or in writing) of the amount of any such tax or penalty collected or received by him; or

defrauds any person, embezzles any money or otherwise uses his position to deal wrongfully with the Director

General or any other person, shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding three years or to both.

Unauthorized collection