78. Obligation of secrecy

Except as provided under section 79, the name, identification card number, passport number and address of an informer, or any other information which can lead to the identity of the informer, and the substance of the information received from an informer shall be kept secret and shall not be disclosed by any officer of sales tax or any person who in the ordinary course of his duties comes into possession of, or has control of or access to, the information to any person except the proper officer of sales tax.

Any person who contravenes subsection (1) commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding seven years or to a fine not exceeding one hundred thousand ringgit or to both.