Section 88
Any person who causes or attempts to cause the refund by the
ActIn forceProvision 104 of 131
Section 88
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