Malaysia legislation
Section 135A
Section 135A
(a)
destroys, damages, erases or alters or manipulates the data stored in or used in connection with a computer;
(b)
introduces into, records or stores in a computer by any means data for the purpose of—
(i)
destroying, damaging, erasing, altering or manipulating other data stored in that computer; or
(ii)
interfering with, interrupting or obstructing the lawful use of that computer, or the data stored in that computer; or
(c)
otherwise uses a computer, the purpose or effect of which is to reduce, avoid or evade any liability to customs duty imposed or which would otherwise have been imposed by the Act, or to defeat any provision of the Act, shall be guilty of an
*NOTE—Previously “five years”–see subsection 107(b) of the Customs (Amendment) Act 2019 [Act A1593].
Customs 161
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.
(2)
In this section, “data” includes any computer program or part of a computer program.
Penalty for offence relating to claims for drawback