Section 19

dalam subseksyen (1), dengan memasukkan selepas perkataan “77a(1)” perkataan “in respect of any one year of assessment”;

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a) Any person who makes default in furnishing a return in accordance with subsection 77(1) or 77a(1)

in respect of any year of assessment for two years or more shall, if he does so without reasonable excuse, be guilty of an offence and shall, on conviction, be liable to—

a fine of not less than one thousand ringgit and not more than twenty thousand ringgit or to imprisonment for a term not exceeding six months or to both; and

a special penalty equal to treble the amount which the Director General may, according to the best of his judgment, determine as the tax charged on the chargeable income of that person for those years of assessment.”;

Kewangan 17

dalam subseksyen (2), dengan menggantikan perkataan

“subsection (1)” dengan perkataan “subsections (1) and

”; dan