Section 86A
Evasion of sales tax on taxable goods imported
(2)
Any person who commits an offence under subsection (1) shall, on conviction—
(a)
be liable for the first offence, to a fine of not less than ten times the amount of the sales tax or fifty thousand ringgit,
94 Laws of Malaysia ACT 806
whichever is the higher amount, and of not more than twenty times the amount of the sales tax or five hundred thousand ringgit, whichever is the higher amount, or to imprisonment for a term not exceeding five years or to both; and
(b)
be liable for a second offence or any subsequent offence, to a fine of not less than twenty times the amount of the sales tax or one hundred thousand ringgit, whichever is the higher amount, and of not more than forty times the amount of the sales tax or one million ringgit, whichever is the higher amount, or to imprisonment for a term not exceeding seven years or to both.