93. Reports of sale or purchase of heritage item

Every registered dealer who deals in heritage item shall, when so required by order in writing by the Commissioner, in respect of such period and in such manner as may be specified in such order, report in writing to the nearest authorized officer full details of any heritage item which he has bought or sold with the price paid and the name and address of the vendor or purchaser thereof, as the case may be.

Such reports shall be legibly written in the national language or in English language.

Any registered dealer who, without reasonable excuse, fails to comply with such order commits an offence and shall on conviction be liable to a fine not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding two years or to both.