Section 61

destroys, damages, erases, alters or manipulates the data stored in, or used in connection with, a computer;

introduces into, or records or stores in, a computer by any means data for the purpose of—

destroying, damaging, erasing, altering or manipulating other data stored in that computer;

or

otherwise uses a computer, the purpose or effect of which is to reduce, avoid or evade any liability to excise duty, imposed or which would otherwise have been imposed by this Act, or to defeat any provision of this Act shall be guilty of 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 five years or to both.

In this section, “data” includes any computer program or part of a computer program.

Penalty for offence relating to claims for drawback 74b.  Any person who obtains, or does anything which causes any other person to obtain, any amount by way of drawback of any excise duty in respect of any goods which is not lawfully payable or allowable in respect thereof, or which is higher than the amount so payable or allowable shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding three times the amount of such duty or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding seven years or to both.

Penalty for offence relating to claims for refund 74c.  Any person who obtains, or does anything which causes any other person to obtain, the refund of any money under paragraph 11(2)(b) or section 13, of any amount in excess of the amount properly so refundable, shall be guilty

Excise (Amendment)

43

of an offence and shall, on conviction, be liable to a fine not exceeding three times the amount refunded in excess of the amount properly so refundable or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding seven years or to both.”.

Amendment of section 75