Section 69
Appointment of receiver to be notified to the Director General
Where a receiver is appointed of the property of an operator registered under section 12 or a digital platform service provider registered under section 20D, the receiver shall give notice thereof to the Director General within fourteen days after the appointment being made, and shall before disposing of any of the assets of that operator or digital platform service provider set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any tourism tax that is or will thereafter become payable in respect of the accommodation that has been provided by that operator or digital platform service provider before the appointment of the receiver, and shall pay such tourism tax.
(2)
A person appointed as receiver 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.
(3)
Any receiver 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 in as receivers, the obligations and liabilities attaching to a receiver in this section shall
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Law of Malaysia attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.