Section 41
Penalty for collecting tourism tax by person not liable to collect tourism tax
ActIn forceProvision 53 of 84
Section 41
(1)
No person shall collect from any person any sum of money for the purpose of paying tourism tax charged and levied under this
Act in respect of any accommodation provided by him or on his behalf or any accommodation made available through service relating to online booking accommodation premises unless he is liable under this Act to collect the tourism tax.
(2)
Any person who contravenes subsection (1) 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.