Section 31
Joint and several liability of partners, officials, committee members or directors
Notwithstanding anything to the contrary in this Act or in any other written law, where tourism tax is due and payable, and penalty, surcharge or other money is payable, by a firm, a society, an association, a company and any other body of persons, the partners of such firm, officials or committee members of such society or association, the directors of such company or such other body of persons, as the case may be, shall, together with such firm, society, association, company or other body of persons be jointly and
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Law of Malaysia severally liable for the tourism tax, penalty, surcharge or other money.
(2)
In relation to a company that is being wound up, the directors of such company shall only be liable where the assets of the company are insufficient to meet the amount due, after paying any sum having priority under the Companies Act 2016 [Act 777] in relation to the application of the assets of the company in such winding up over the tourism tax, penalty, surcharge or other money.
PART VIA
RULING