Section 78 — AKTA EKSAIS 1976

(a)

makes any collusive seizure or delivers up any article, or makes any agreement to deliver up or not to seize any conveyance or any goods liable to seizure;

(b)

accepts, agrees to accept, or attempts to obtain any bribe, gratuity, recompense or reward for the neglect or non-performance of his duty;

Excise 117

(c)

conspires or connives with any person to do any act or thing whereby the excise revenue is or may be defrauded, or which is contrary to this Act or the proper execution of his duty; or

(d)

(i)

knowingly demands from any person an amount in excess of the authorized duty;

(ii)

withholds for his own use or otherwise any portion of the amount of the duty collected;

(iii)

renders a false return, whether orally or in writing, of the amounts of duty collected or received by him;

(iv)

defrauds any person, embezzles any money, or otherwise uses his position to deal wrongly with excise;

or

(v)

not being authorized under this Act to do so, collects or attempts to collect duty, every such officer so offending shall be guilty of an offence against this Act and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding five hundred thousand ringgit or to both such imprisonment and fine.

(2)

Any officer of excise who is found when on duty to have in his possession any money in contravention of any departmental regulations issued in writing shall be presumed, until the contrary is proved, to have received the same in contravention of subsection (1).

(3)

If an officer of excise has reasonable suspicion that another officer of excise junior in rank to him has in his possession any money received in contravention of paragraph (1)(b) he may search such other officer.

118 Laws of Malaysia ACT 176

Penalty for offences not otherwise provided for