Malaysia legislation
Section 40
Section 40
Any person who makes an incorrect return or gives any incorrect information in relation to any matter affecting his liability to collect tourism tax or the tourism tax collected commits an offence and shall, on conviction, be liable—
(a)
to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding one year or to both; and
(b)
where the offence relates to tourism tax undercharged, to a penalty equal to the amount of tourism tax which has been undercharged or would have been so undercharged if the return or information had been accepted as correct.
46
Law of Malaysia
Penalty for collecting tourism tax by person not liable to collect tourism tax