Malaysia legislation
Section 20
Section 20
(2)
Where any departure levy due and payable is not paid wholly or partly by any registered person after the last day on which the departure levy is due and payable under subsection (1) and no prosecution is instituted, the registered person shall pay—
(a)
for the first thirty-day period that the departure levy is not paid wholly or partly after the expiry of the period specified under subsection (1), a penalty of ten per cent of the amount of the departure levy remaining unpaid;
(b)
for the second thirty-day period that the departure levy is not paid wholly or partly after the expiry of the period specified under subsection (1) an additional penalty of fifteen per cent of the amount of the departure levy remaining unpaid; and
(c)
for the third thirty-day period that the departure levy is not paid wholly or partly after the expiry of the period specified under subsection (1) an additional penalty of fifteen per cent of the amount of the departure levy remaining unpaid.
(2)
Any registered person who fails to pay to the Director General the amount of the departure levy due and payable under subsection (1), 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.
(3)
In addition to any fine imposed by the court under subsection (3), the court may order any registered person who is convicted for an offence under subsection (3) to pay the penalty as specified in subsection (2).
Period for institution of prosecution for non-payment of departure levy