Malaysia legislation
Section 94
Section 94
Any person who—
(a)
being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax—
(i)
withholds for his own use or otherwise any portion of the amount of tax or penalties collected;
(ii)
otherwise than in good faith, demands from any person an amount in excess of the authorized assessment or tax or penalties;
(iii)
submits any false return, statement or report, whether in writing or otherwise, of the amount of tax or penalty collected or received by him; or
(iv)
defrauds any person, embezzles any money or otherwise uses his position so as to deal wrongfully either with the Director General or any other individual; or
(b)
not being authorized under this Act to do so collects or attempts to collect any tax under this Act, 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.
Attempts and abetments