Section 40
Penalty for incorrect return
ActIn forceProvision 52 of 88
Section 40
Any person who makes an incorrect return or gives any incorrect information in relation to any matter affecting his liability to collect tourism tax or the tourism tax collected commits an offence and shall, on conviction, be liable—
(a)
to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding one year or to both; and
(b)
where the offence relates to tourism tax undercharged, to a penalty equal to the amount of tourism tax which has been undercharged or would have been so undercharged if the return or information had been accepted as correct.
46
Law of Malaysia