Section 76

Akta ibu dipinda dengan memasukkan selepas seksyen 57a seksyen yang berikut:

“Failure to issue electronic invoice 57b.  Any person who, without reasonable excuse, contravenes subsection 34b(1) or (6), shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than two hundred ringgit and not more than twenty thousand ringgit or to imprisonment for a term not exceeding six months or to both.”.