Malaysia legislation
Section 81
Section 81
Imprisonment for non-payment of fine
Notwithstanding the Criminal Procedure Code [Act 593], the period of imprisonment imposed by any court in respect of the non-payment of any fine under this Act or any regulations made thereunder or in respect of the default of a sufficient distress to satisfy any such fine, shall be such period as in the opinion of the court will satisfy the justice of the case, but shall not exceed in any case the maximum fixed by the following scale:
Where the fine—
the period may extend to does not exceed five thousand ringgit
...
two months exceeds five thousand ringgit but does not exceed ten thousand ringgit
...
four months
Excise 119
exceeds ten thousand ringgit but does not exceed twenty thousand ringgit
...
six months with two additional months for every ten thousand ringgit after the first twenty thousand ringgit of the fine until a maximum period of six years is reached:
(a)
if before the expiration of such period of imprisonment such a proportion of the fine be paid or levied as is not less than proportional to the unexpired portion of such period, the imprisonment shall terminate;
(b)
where a person is sentenced to both fine and imprisonment and the fine not being paid is commuted into imprisonment, such imprisonment shall be in addition to the imprisonment ordered by the original sentence.
Joint and several liability of director, etc.