Section 61
Any person who—
of Employees Provident Fund Act 1991
ActIn forceProvision 90 of 147
Section 61
(a)
attempts to commit any offence under this Act;
(b)
does any act preparatory to or in furtherance of the commission of any offence under this Act; or
(c)
abets or is engaged in a criminal conspiracy to commit (as those terms are defined in the Penal Code [Act 574]) any offence under this Act, whether or not the offence is committed in consequence thereof, shall be guilty of such offence and shall be liable to the penalty provided for such offence.
78 Laws of Malaysia