Malaysia legislation
Section 230
Section 230
Any natural person having an official function under this Act who—
(a)
otherwise than in good faith, demands from any
Constituent Entity an amount in excess of the
Domestic Top-up Tax or Multinational Top-up Tax or penalties due under this Part;
(b)
withholds for his own use or otherwise any portion of any such Domestic Top-up Tax or Multinational
Top-up Tax or penalty collected or received by him;
Finance (No. 2)
(c)
otherwise than in good faith, makes a false report or return (orally or in writing) of the amount of any such Domestic Top-up Tax or Multinational Top-up
Tax or penalty collected or received by him;
(d)
defrauds any natural person, embezzles any money or otherwise uses his position to deal wrongfully with the Director General or any other natural person, shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding three years or to both.
Other offences in relation to Domestic Top-up Tax or
Multinational Top-up Tax