Section 42 — AKTA CUKAI PELANCONGAN 2017

(a)

omits from a return any information in relation to any matter affecting his liability to collect tourism tax or the amount of the tourism tax collected;

(b)

makes any false statement or false entry in any return furnished, or claim or application made, under this Act or the regulations made under this Act;

(c)

gives any false answer whether in writing or otherwise to any question asked or request for information made in accordance with the provisions of this Act or the regulations made under this Act;

(d)

prepares or maintains, or authorizes the preparation or maintenance of, any false book of account, false invoice or other false record, or falsifies or authorizes the falsification of any book of account, invoice or record; or

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(e)

makes, uses or authorizes the use of any fraud, artifice or contrivance, 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.

(2)

Where in any proceedings under this section it is proved that a false statement or false entry, whether by omission or otherwise, has been made in any return furnished, or claim or application made, under this Act or the regulations made under this Act, by or on behalf of any person or in any book of account, invoice or other record maintained by or on behalf of any person, that person shall be presumed until the contrary is proved to have made that false statement or false entry with intent to evade tourism tax.

(3)

Any reference in this section to a person who makes, uses or authorizes the use of any fraud, artifice or contrivance to evade tourism tax includes a reference to a person who, without the authority of the Director General or a senior officer of customs—

(a)

destroys, damages, erases, alters or manipulates data stored in, or used in connection with, a computer;

(b)

introduces into, or records or stores in, a computer by any means data for the purpose of—

(i)

destroying, damaging, erasing, altering or manipulating data stored in, or used in connection with, a computer; or

(ii)

interfering with, interrupting or obstructing the lawful use of the computer, or the data stored in, or used in connection with, a computer; or

(c)

otherwise uses a computer, the purpose or effect of which is to evade tourism tax.

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Law of Malaysia

(4)

For the purposes of subsection (3), “data” includes any computer programme or part of a computer programme.

Penalty for refusing to answer question or giving false information