Section 33
Access to place, premises, etc.
Any senior officer of customs shall for the purposes of this
Act at all times have full and free access to any place or premises where any person carries on the business relating to the operation of accommodation premises or the provision of service relating to online booking accommodation premises.
(2)
Where any senior officer of customs exercises his powers under subsection (1), the person who operates the accommodation premises, provides service relating to online booking accommodation premises or any other person present at such place or premises at that time of entry shall provide to the senior officer of customs all reasonable facilities and assistance for the exercise of his duties under this section.
(3)
Where any senior officer of customs enters upon any place or premises in accordance with this section, he may—
(a)
require the operator, digital platform service provider or any other person to produce any book, data, document or other record or thing which relates to the operator or digital platform service provider’s business and any record which is required to be kept under section 17 or 20J;
(b)
examine any book, data, document or other record or thing;
(c)
seize and detain any book, data, document or other record or thing if in his opinion it may afford evidence of the commission of any offence under this Act;
(d)
require the person to answer any question relating to any book, data, document or other record or thing; or
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Law of Malaysia
(e)
make copies or extracts of any document, if he deems necessary.
(4)
Any person who refuses to permit any senior officer of customs to enter upon any place or premises in accordance with this section commits an offence and shall, on conviction, be liable to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding one year or to both.