Malaysia legislation
Section 21
Section 21
Without prejudice to any other liability incurred under this Act, any person who—
(a)
fails or refuses to comply with the requirements of section 8, 11, 12, 15 or 16;
(b)
fails or refuses to produce any book or document for the examination or retention by the proper officer of customs in accordance with the requirements of this Act;
(c)
fails or refuses to give correct information or refuses to give any information which he is required to give relating to the levy; or
(d)
pays a lesser amount of levy than is required by this Act;
16
commits an offence, and shall be liable on conviction to a fine not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding one year or to both.
General offence and penalty