Section 74

shall contrary to the provisions of this Act receive into or have in his possession, custody or control any goods on which the excise duty leviable by law shall not be proved to have been paid or which have been illegally distilled, fermented or otherwise manufactured or imported;

assists or is otherwise concerned in the illegal removal or withdrawal of any dutiable goods from any distillery,

110 Laws of Malaysia ACT 176

brewery or other place of manufacture of dutiable goods or from any licensed warehouse or excise control or place of security in which dutiable goods may have been deposited;

knowingly harbours, keeps, conceals or is in possession of, or permits, suffers, causes or procures to be harboured, kept or concealed any dutiable goods which have been illegally removed;

is in any way knowingly concerned in conveying, removing, depositing or dealing with any dutiable goods with intent to defraud the Government of any duties thereon, or to evade any of the provisions of this Act;

is in any way knowingly concerned in any fraudulent evasion or attempt at fraudulent evasion of any excise duty;

is in any way knowingly concerned in distilling, fermenting or otherwise manufacturing any dutiable goods, or manufacturing any tobacco, in contravention of the provisions of section 20;

except by lawful authority, opens, breaks, alters or in any way interferes with any lock, seal, mark, or other fastening placed by a proper officer;

without reasonable cause interferes in any way with any vessel, aircraft, vehicle, instrument or other thing used for any purposes relating to excise;

is concerned in importing any unexcisable goods contrary to whether such unexcisable goods be shipped, unshipped, delivered or not;

ships, unships, delivers or assists or is concerned in the shipping, unshipping or delivery of any unexcisable goods;

or

being a passenger or other person is found to have in his baggage or upon his person or otherwise in his possession,

Excise 111

after having denied that he has any dutiable in his baggage or upon his person or otherwise in his possession, any dutiable goods, commits an offence and shall on conviction be liable—

in the case of locally manufactured goods other than cigarettes containing tobacco and intoxicating liquor—

for the first offence, to a fine of not less than ten times the amount of the excise duty or fifty thousand ringgit, whichever is the greater amount, and of not more than twenty times the amount of the excise duty or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding five years or to both; and

for a second offence or any subsequent offence, to a fine of not less than twenty times the amount of the excise duty or one hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the amount of the excise duty or one million ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding seven years or to both:

Provided that when no excise duty is involved or the amount of the excise duty cannot be ascertained, the penalty may amount to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both;

for the first offence, to a fine of not less than ten times the amount of the excise duty or fifty

112 Laws of Malaysia ACT 176

thousand ringgit, whichever is the greater amount, and of not more than twenty times the amount of the excise duty or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding five years or to both; and

for a second offence or any subsequent offence, to a fine of not less than twenty times the amount of the excise duty or one hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the amount of the excise duty or one million ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding seven years or to both:

Provided that where the amount of the excise duty cannot be ascertained, the penalty may amount to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both;

for the first offence, to a fine of not less than ten times the amount of the excise duty or one hundred thousand ringgit, whichever is the greater amount, and of not more than twenty times the amount of the excise duty or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term of not less than six months and not more than five years or to both; and

for a second offence or any subsequent offence, to a fine of not less than twenty times the amount of the excise duty or two hundred thousand ringgit, whichever is the greater

Excise 113

amount, and of not more than forty times the amount of the excise duty or one million ringgit, whichever is the greater amount, or to imprisonment for a term of not less than six months and not more than seven years or to both; and

for the first offence, to a fine of not less than ten times the amount of the excise duty or one hundred thousand ringgit, whichever is the greater amount, and of not more than twenty times the amount of the excise duty or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term of not less than six months and not more than five years or to both; and

for a second offence or any subsequent offence, to a fine of not less than twenty times the amount of the excise duty or two hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the amount of the excise duty or one million ringgit, whichever is the greater amount, or to imprisonment for a term of not less than six months and not more than seven years or to both.

In any prosecution under this section any dutiable goods shall be deemed to be dutiable goods to the knowledge of the defendant unless the contrary be proved by such defendant.

114 Laws of Malaysia ACT 176

Penalty for offences relating to data stored in computer