Section 61

Any person who, without reasonable excuse, refuses to produce any record, minute, book or document or to give any information or explanation shall be guilty of an offence and shall on conviction be liable to a fine not exceeding two thousand ringgit or to a term of imprisonment not exceeding one year or to both and to a further fine not exceeding one thousand ringgit for each day during which the offence is continued after conviction.

Remuneration of auditor