Section 61
Section 20 of the principal Act is amended—
(a)
in subsection (2), by inserting after the words
“liable to a fine” the words “of not less than twenty thousand ringgit and”; and
(b)
by inserting after subsection (2) the following subsections:
“(3) Any person who receives any return of profits, statutory declaration or information made or received for the purposes of this Act, knowing or having reasonable ground to believe at the time when he receives it that such return, declaration or information is communicated or disclosed to him in contravention of this Act, shall not use such return, declaration or information or produce or disclose such return, declaration or information to any other person.
Finance 41
(4)
Any person who contravenes subsection (3)
commits an offence and shall, on conviction, be liable to a fine of not less than twenty thousand ringgit and not exceeding one million ringgit or to imprisonment for a term not exceeding two years or to both.”.