Malaysia legislation
Section 19
Seksyen 19
Seksyen $ 1 0 9 ^{\mathrm{B}} $ Akta ibu adalah dipinda—
(a)
dalam perenggan (1)(c) dengan memotong perkataan ", not being payments of film rentals, where the duty is leviable under the Cinematograph Film-Hire Duty Act 1965,"; dan
(b)
dengan menggantikan subseksyen (2) dengan subseksyen yang berikut:
"(2) Where the payer fails to pay any amount due from him under subsection (1), that amount which he fails to pay shall be increased by an amount equal to ten per cent of the payments liable to deduction of tax under subsection (1)(a), (1)(b) or (1)(c) and the total sum shall be a debt due from him to the Government and shall be payable forthwith to the Director General."