Section 133

makes, orally or in writing, or signs any declaration, certificate or other document required by this Act which is untrue or incorrect in any particular;

makes, orally or in writing, or signs any declaration or document, made for consideration of any officer of customs on any application presented to him, which is untrue or incorrect in any particular;

counterfeits or causes to be counterfeited or falsifies or causes to be falsified any document which is or may be required under this Act or used in the transaction of any business or matter relating to customs, or uses or causes to be used or in any way assists in the use of such counterfeited or falsified document;

fraudulently alters any document, or counterfeits the seal, signature, initials or other mark of, or used by, any officer of customs for the verification of any such document or for

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the security of any goods or any other purpose in the conduct of business relating to customs;

being required by this Act to make a declaration of dutiable goods imported or exported, fails to make such declaration as required;

fails or refuses to produce to a proper officer of customs any document required to be produced under section 100; or

being so required under section 87A fails to make a declaration in the form and manner as determined by the

Director General, within the stipulated period thereunder, of goods imported or exported, shall be guilty of 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 **seven years or to both.

When any such declaration whether oral or written, or any such certificate or other document as is referred to in paragraphs (1)(a), (b)

and (c) has been proved to be untrue or incorrect or counterfeited or falsified in whole or in part, it shall be no defence to allege that such declaration, certificate or other document was made or used inadvertently or without criminal or fraudulent intent, or that the person signing the same, was not aware of, or did not understand the contents of, such document, or where any declaration was made or recorded in National Language or in English by interpretation from any other language, that such declaration was misinterpreted or not fully interpreted by any interpreter provided by the declarant.

For the purposes of this section, “falsified” in relation to a document shall be deemed to include a document which is untrue or incorrect in any material particular, and “falsifies” has a similar meaning.

*NOTE—Previously “five thousand ringgit”–see Customs (Amendment) Act 2001 [Act A1109].

**NOTE—Previously “for a term not exceeding five years”–see subsection 6(c) of Customs (Amendment)

(No. 2) Act 2018 [Act A1580].

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Penalty on refusing to answer questions or on giving false information