Malaysia legislation

Section 39

of *TOURISM TAX ACT 2017

Section 39

Any person who—

(a)

in any way assaults, hinders or obstructs the officer of customs in the performance of his duties under this Act; or

(b)

fails to give reasonable facilities or assistance to any officer of customs in the performance of his duties under this Act, commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding three years or to a fine not exceeding fifty thousand ringgit or to both.

Penalty for incorrect return

Read in full context — *TOURISM TAX ACT 2017 →