Section 24

The principal Act is amended by inserting after section 119A the following section:

“Failure to comply with rules made under paragraph 154(1)(c)

on mutual administrative assistance 119b. (1) Except as provided in section 112A, any person who fails to comply with any rules made under paragraph 154(1)(c) to implement or facilitate the operation of an arrangement having effect under section 132b shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than twenty thousand ringgit and not more than one hundred thousand ringgit or to imprisonment for a term not exceeding six months or to both.