Section 109C

Where the payer fails to pay any amount due from him under subsection (1), the amount which he fails to pay shall be a debt due from him to the Government and shall be payable forthwith to the Director General.

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Undang-Undang Malaysia

Where in pursuance of this section any amount is paid to the Director General by the payer and if the payer has not deducted that amount in paying the payment under subsection

with respect to which the amount relates, he may recover that amount from that individual as a debt due to the payer.

In this section “person” refers to a bank licensed under the *Banking Act 1973 [Act 102] or the Islamic Banking Act 1983 [Act 276], a finance company licensed under the *Finance

Companies Act 1969 [Act 6], a registered co-operative society,

Bank Pertanian Malaysia, Lembaga Urusan dan Tabung Haji,

Malaysia Building Society Berhad, or any other institution that may be approved by the Minister.”.

Pindaan seksyen 136