Section 24
Section 23b of the principal Act is amended—
of Excise (Amendment) Act 2019
Amendment ActIn forceProvision 24 of 80
Section 24
(a)
in subsection (2a)—
(i)
by inserting after the words “subsection (1)” the words “or (1a)”; and
(ii)
by substituting for the words “ten thousand ringgit”
the words “fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both”;
and
Excise (Amendment)
(b)
by inserting after subsection (2a) the following subsection:
“(2b) A receiver shall furnish all relevant documents, books and records which are in his possession to the proper officer for the purpose of calculating all duties payable under this Act.”.