Section 27
Cess on tobacco and tobacco products
of National Kenaf and Tobacco Board Act 2009
The Minister may, after consultation with the Minister of
Finance, make orders for the imposition, variation or cancellation of a cess on tobacco and tobacco products produced in or imported into Malaysia and the orders may specify the nature, amount and rate of the cess, person or class of persons on whom the cess is imposed and the manner of collection of the cess.
(2)
The cess imposed by such order shall, for the purposes of its collection and for the enforcement of the collection thereof, be paid into and form part of the Cess Fund.
(3)
An order made under this section may prescribe different amounts, rates and manner of collection for different types of tobacco and tobacco products in relation to different persons or different classes of persons.
(4)
A person who fails or refuses to pay any cess imposed under this section commits an offence and shall, on conviction, be liable to a fine not exceeding ten times the amount of cess due or to imprisonment for a term not exceeding three years or to both.
Act 692
(5)
The amount of any cess imposed under this section shall be a debt due to the Board from the person on whom the cess is imposed and may be sued for and recovered in any court at the suit of the Board.
(6)
The institution of proceedings under this section shall not relieve any person from liability for the payment of any cess for which he is or may be liable or from liability to make any return which he is required by this Act to make.