Malaysia legislation

Section 54

of *TOURISM TAX ACT 2017

Section 54

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 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 period as follows:

(a)

where the fine does not exceed five thousand ringgit, the maximum period shall be two months;

(b)

where the fine exceeds five thousand ringgit but does not exceed ten thousand ringgit, the maximum period shall be four months; or

(c)

where the fine exceeds ten thousand ringgit but does not exceed twenty thousand ringgit, the maximum period shall be six months, with two additional months for every ten thousand ringgit after the first twenty thousand ringgit of the fine.

No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause

Section 54 — AKTA CUKAI PELANCONGAN 2017 | mylaw.my