Malaysia legislation
Section 8
Section 8
(2)
Such duty shall be payable by the promoter of the lottery:
Provided that where a lottery is promoted by a society and the promoter makes default in the payment of the duty or any part thereof the office-bearers of the society and the society itself shall be jointly and severally liable for the payment of any amount due in respect of such duty.
(3)
Such duty shall be a debt due to the Federal Government and shall be recoverable by any of the ways and means in force for the time being for the recovery of debts due to the Government.
Penalty for false accounts