Section 71

makes, orally or in writing, or signs any statement, certificate or other document required by this Act, which is untrue or incorrect in any particular;

makes, orally or in writing, or signs any statement or document, made for consideration of any officer of excise on any application presented to him, which is untrue or incorrect in any particular;

108 Laws of Malaysia ACT 176

counterfeits or causes to be counterfeited or falsifies or causes to be falsified any document which is or may be required under this Act or used in the transaction of any business or matter relating to excise, or uses or causes to be used or in any way assists in the use of such counterfeited or falsified document;

fraudulently alters any document or counterfeits the seal, signature, initials or other mark of, or used by, any officer of excise for the verification of any such document or for the security of any goods or any other purpose in the conduct of business relating to excise;

being required by this Act to make a declaration of dutiable goods imported, fails to make such declaration as required;

or

fails or refuses to produce to a proper officer any document required to be produced under subsection 41(3), shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding seven years or to both.

Special provision relating to incorrect statements, etc., under section 71