Malaysia legislation
Section 24A
Section 24A
(a)
has failed to collect any moneys owing to the Board for the collection of which he is responsible;
(b)
is or was responsible for any improper payment of moneys from the Fund or for any payment of moneys which is not duly approved;
(c)
is or was responsible, directly or indirectly, for any deficiency in, or for the destruction of, any moneys, stamps, securities, stores or other property of the Board;
(d)
being or having been an accounting officer, fails or has failed to keep proper accounts or records; or
(e)
has failed to make any payment, or is or was responsible for any delay in the payment, of moneys from the Fund to any person to whom the payment is due under any contract, agreement or arrangement entered into between that person and the Board.
(2)
The Board shall, before such person is surcharged, serve on him a written notice calling on him to show cause why he should not be surcharged.
(3)
If a satisfactory explanation is not received within fourteen days from the date of service of the aforesaid notice, the Board may—
(a)
in the case of paragraphs (1)(a), (b) and (c), surcharge against such person a sum not exceeding the amount of any such amount not collected, or of the improper payment made, or of the deficiency in or loss, or the destruction of the property;
(b)
in the case of paragraphs (1)(d) and (e), surcharge against such person such sum as the Board may think fit.
Notification of surcharge