Malaysia legislation

Section 111

of GOODS AND SERVICES TAX ACT 2014

Section 111

Imprisonment for non-payment of fine

Notwithstanding the provisions of the Criminal Procedure Code, the period of imprisonment imposed by any court in respect of the non-payment of any fine under this Act, or in respect of the

Goods and Services Tax 115

default of a sufficient distress to satisfy any such fine, shall be such period of such description, as in the opinion of the court will satisfy the justice of the case, but shall not exceed in any case the maximum fixed by the following scale:

Where the fine

The maximum period does not exceed five thousand ringgit two months exceeds five thousand ringgit but does not exceed ten thousand ringgit four months exceeds ten thousand ringgit but does not exceed twenty thousand ringgit six months with two additional months for every ten thousand ringgit after the first twenty thousand ringgit of the fine until a maximum period of six years is reached.

Manner of seizure not to be enquired into on trial before court or on appeal