Section 17
Section 17
Every registered person shall keep a complete and true records of any person carried by the registered person leaving
Malaysia and all transactions which affect or may affect his liability to charge departure levy, in such books of account or other records as the Director General may direct.
(2)
Any record kept under this section shall be preserved for a period of seven years from the latest date to which the record relates.
(3)
Where the record is in an electronically readable form, the record shall be kept in such manner as to enable the record to be readily accessible and convertible into writing.
(4)
Where the record is originally in a manual form and is subsequently converted into an electronic form, the record shall be retained in its original form prior to the conversion.
(5)
Any registered person who contravenes this section commits an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding one year or to both.
Departure Levy 17