Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter 17
229. Obstruction of officers
Feedback & supportAny natural person who—
obstructs or refuses to permit the entry of the
Director General or an authorized officer into any land, building or place in pursuance of section 205;
obstructs the Director General or an authorized officer in the exercise of his functions under this Part;
refuses to produce any book or other document in his custody or under his control on being required to do so by the Director General or an authorized officer for the purposes of this Part;
fails to provide reasonable facilities or assistance or both to the Director General or an authorized officer in the exercise of his powers under this Part; or
refuses to answer any question relating to any of those purposes lawfully asked of him by the
Director General or an authorized officer, 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 one year or to both.