Section 74B

Any person who obtains, or does anything which causes any other person to obtain, any amount by way of drawback of any excise duty in respect of any goods which is not lawfully payable or allowable in respect thereof, or which is higher than the amount so payable or allowable shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding three times the amount of such duty or

Excise 115

five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding seven years or to both.