Malaysia legislation
Section 23
Section 23
Offences and penalties
(a)
fails to furnish the correct particulars as required by the
Director General under paragraph 5(3)(b) or 10(3)(b);
(b)
fails to comply with a notice given under section 22B, 22C or subsection 22D(5); or
(c)
contravenes section 22EB, shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than twenty thousand ringgit and not exceeding one million ringgit or to imprisonment for a term not exceeding two years or to both.
(2)
Where a person has been convicted of an offence under subsection (1), the court may make a further order that the person shall comply with the relevant provision of this Act under which the offence has been committed within thirty days, or such other period as the court deems fit, from the date the order is made.
Default in furnishing return of profits