Malaysia legislation
Section 16
Section 16
Imposition of surcharge
If a satisfactory explanation is not received within 14 days from the date of service of a notice on a person under section 15, the Board may—
(a)
in the case of an act or omission described in paragraph 14(a), (b) or (c), surcharge against the person a sum of money not exceeding the amount not collected or of the improper payment made or of the value of the deficiency in the property or the value of the property destroyed; and
(b)
in the case of an act or omission described in paragraph 14(d)
or (e), surcharge against the person such sum of money as the Board deems fit, having regard to the circumstances of the case.
Notification of surcharge