Any person who in any way obstructs, assaults or hinders any proper officer of sales tax in the discharge of his functions under this
proper officer of sales tax
Defined · s 2
“proper officer of sales tax” means any senior officer of sales tax or officer of sales tax acting in the fulfilment of his duties under this Act, whether such duties are assigned to him specially or generally, or expressly or by implication;
Act commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.