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Section 73

Penalty on refusing to answer questions or on giving false information

of Excise Act 1976

ActIn forceProvision 134 of 190
Section 73
(1)

Whoever, being required by this Act to give any information which may reasonably be required of him by the proper officer and which it is in his power to give, or to produce to such officer documents which it is within his power to produce, refuses to give such information or furnishes as true information which he knows or has reason to believe to be false, or refuses to produce such documents shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.

(2)

When any such information is proved to be untrue or incorrect in whole or in part, it shall be no defence to allege that such information or any part thereof was furnished inadvertently or without criminal or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the informant.