Malaysia legislation

Section 6

of INCOME TAX (AMENDMENT) ACT 2018

Section 6

Section 117 of the principal Act is amended by inserting after subsection (1) the following subsections:

“(1a) Any person who receives any classified material, knowing or having reasonable ground to believe at the time when he receives it that such classified material is communicated or disclosed to him in contravention of this Act, shall not use the classified material, or produce or disclose the classified material to any other person.

(1b)

Any person who contravenes subsection (1a), shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding four thousand ringgit or to imprisonment for a term not exceeding one year or to both.”.

Amendment of section 132