Malaysia legislation
Section 88
Section 88
Improperly obtaining refund
Director General under section 10, 36 or 39 to himself or to any other person of any amount in excess of the amount properly so refundable to him or to that other person commits an offence and shall, on conviction, be liable—
(a)
to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both;
and
(b)
to a penalty of two times the amount refunded in excess of the amount properly so refundable.
Sales Tax 95
Improperly obtaining deduction of sales tax