Section 68
Liquidator of company to give notice of winding up and set aside tourism tax
(2)
A liquidator of any such company who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the tourism tax as required under that subsection shall be personally liable for any tourism tax that is or becomes payable as aforesaid.
Tourism Tax 61
(3)
Any liquidator who fails to comply with 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.
(4)
Where two or more persons are appointed as liquidators or are required by law to carry out the winding up of any such company, the obligations and liabilities attaching to a liquidator in this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.