Section 105

A person who, in purported compliance with a requisition made under subsection (1) of section 103, furnishes information or makes a statement that is false or misleading in a material particular, commits an offence and is liable on conviction to a fine not exceeding twenty-five thousand ringgit or to imprisonment for a term not exceeding two years or to both.

A person who obstructs or hinders the Commissioner or any authorized person in the exercise of any power under section 101, 102, 103 or 104 commits an offence and is liable on conviction to a fine not exceeding twenty-five thousand ringgit or to imprisonment for a term not exceeding two years or to both.