Malaysia legislation
Section 69
Section 69
(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.
Power to extend period