37. Incorrect return and short paid

Any registered person who makes an incorrect return or gives any incorrect information in relation to any matter affecting his liability to charge the departure levy or the departure levy charged 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; and

where the offence relates to the deficiency of departure levy, be liable to a penalty equal to the deficient amount.