Section 40
Amendment of section 74
of Measures for the Collection, Administration and Enforcement of Tax Act 2024
ActIn forceProvision 40 of 53
Section 40
Section 74 of the principal Act is amended by substituting for the words “shall be liable to a fine of five thousand ringgit”
the words “shall be guilty of an offence and shall be liable on conviction to a fine of not less than one thousand ringgit and not more than twenty thousand ringgit”.