Section 25

Any person who fails to comply with a Form 2 notice shall be guilty of an offence and shall on conviction be liable to a fine not exceeding *fifty thousand ringgit or to imprisonment for a term not exceeding **five years or to both such fine and imprisonment; and if the offence is a continuing one, to a further fine not exceeding ***one thousand ringgit for every day or part of a day during which the offence has continued.

Director may cancel Form 2 notice