Section 60

Every person required by an officer of customs to produce any book, data, document or other record or thing which is within the power of the person to produce, and which is book, data, document or other record or thing required under this Act or book, data, document or other record or thing used in any transaction or other matter relating to tourism tax or book, data, document or other record or thing into which it is the duty of the officer of customs to enquire under this Act, shall produce the book, data, document or other record or thing.

Where any information, book, data, document or other record or thing is not in the national language or English language, the

Director General or any officer of customs may by notice in writing

Tourism Tax 57

require the operator or, on the operator’s default, any other person, to produce, within a reasonable period, a translation thereof in the national language or English language as may be determined by the

Director General or the officer of customs.

Any person who contravenes this section commits an offence and shall, on conviction, be liable to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding five years or to both.

Service of notices, etc.