Section 86

The principal Act is amended by inserting after section 22e the following section:

“Failure to issue electronic invoice 22ea.  Any person who, without reasonable excuse, contravenes subsection 22da(1), (6) or (7), shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than two hundred ringgit and not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding six months or to both.”.