Section 6

It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer of goods and services tax acting or purporting to act under this

Act if the officer refuses to declare his office and produce his authority card or badge on demand being made by the person.

Any person, not being an officer of goods and services tax, who unlawfully wears, uses, possesses or displays, otherwise than in the course of a stage play or other theatrical performance, any prescribed uniform, badge or authority card referred to in subsection (1), or any dress having the appearance of or bearing the distinctive marks of such uniform commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.

Public servants