Malaysia legislation
Section 17D
Section 17D
(a)
has failed to collect money owing to the Lembaga for the collection of which he is or was responsible;
(b)
is or was responsible for any improper payment of money from the Lembaga or for any payment of money which is not duly approved;
22 Laws of Malaysia
(c)
is or was responsible, directly or indirectly, for any deficiency in, or for the destruction of, any money, store or other property of the Lembaga;
(d)
being or having been an accounting officer, fails or has failed to keep proper accounts or records; or
(e)
has failed to make any payment, or is or was responsible for any delay in the payment from the Lembaga, of money to any person to whom such payment is due under any law or under any contract, agreement or arrangement entered into between that person and the Lembaga.
(2)
The Lembaga shall, before the person is surcharged, serve on him a written notice calling on him to show cause why he should not be surcharged.
(3)
If a satisfactory explanation is not received within fourteen days from the date of service of the aforesaid notice, the Lembaga may—
(a)
in the case of paragraphs (1)(a), (b) and (c), surcharge against the person a sum not exceeding the amount not collected, or of the improper payment made, or of the deficiency in or destruction of the property caused; and
(b)
in the case of paragraphs (1)(d) and (e), surcharge against the person, such sum as the Lembaga may think fit.
Notification of surcharge