Malaysia legislation
Section 24
of SMALL AND MEDIUM ENTERPRISES CORPORATION MALAYSIA ACT 1995
Section 24
Surcharge
(a)
has failed to collect any moneys owing to the Corporation for the collection of which he is or was responsible;
(b)
is or was responsible for any improper payment of moneys from the Corporation or for any payment of such moneys which is not duly approved;
(c)
is or was responsible, directly or indirectly, for any deficiency in, or for the destruction of, any moneys, stamps, securities, stores or other property of the
Corporation;
(d)
being or having been an accounting officer, fails or has failed to keep proper accounts or records; or
(e)
has failed to make any payment, or is or was responsible for any delay in the payment, of moneys of the Fund to any person to whom such payment is due under any law or under any contract, agreement or arrangement entered into between that person and the Corporation.
(2)
The Corporation shall, before such person is surcharged serve on him a written notice calling on him to show cause why he should not be surcharged.
Small and Medium Enterprises
Corporation Malaysia 23
(3)
If a satisfactory explanation is not received within fourteen days from the date of service of the aforesaid notice, the Corporation may—
(a)
in the case of paragraphs (1)(a), (b) and (c), surcharge against such person a sum not exceeding the amount not collected, or of the improper payment made, or of the deficiency in or destruction of property caused; and
(b)
in the case of paragraphs (1)(d) and (e), surcharge against such person, such sum as the Corporation may think fit.
(4)
The Chief Executive Officer shall notify the person surcharged in respect of any surcharge made under subsection (3).
(5)
Notwithstanding subsections (3) and (4) the Corporation may at any time withdraw any surcharge if it appears that no surcharge should have been made, and the Chief Executive Officer shall forthwith notify the person surcharged of such withdrawal.
(6)
The amount of any surcharge made under subsection (3)
and not withdrawn under subsection (5) shall be a debt due to the
Corporation from the person surcharged and may be sued for and recovered in any court at the suit of the Corporation and may also if the Corporation so directs be recovered by deduction from—
(a)
the salary of the person surcharged; or
(b)
the pension of the person surcharged, by equal monthly instalments not exceeding one-fourth of the total monthly salary or pension, as the case may be, of that person.