Malaysia legislation
Section 36
Section 36
(a)
aids, abets, assists, incites or induces any other person to make or makes on behalf of another person an incorrect return, account, statement or declaration or to commit any offence punishable under this Enactment; or
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(b)
attempts to make or to make on behalf of another person an incorrect return, account, statement or declaration or to commit any offence punishable under this
Enactment, commits an offence and shall, on conviction, be punishable with the punishment provided for such offence under this Enactment provided that any term of imprisonment imposed shall not exceed half of the longest term provided for the offence.
Onus of proof