Section 19

account for the departure levy due on a monthly period in the return as may be prescribed; and

furnish the return to the Director General in the prescribed manner not later than the last day of the month following the end of the monthly period to which the return relates.

Any registered person who ceases to be registered under section 16 shall, not later than thirty days after such cessation or such later date as the Director General may allow, furnish a return as the

Director General may determine in respect of that part of the last period during which the person was registered.

The return referred to in subsections (1) and (2) shall be furnished whether or not there is any departure levy to be paid.

Any registered person who fails to furnish a return commits an offence and shall, on conviction, be liable to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding three years or to both.

Payment of departure levy