Section 22

An order made under this section may prescribe different amounts, rates and manner of collection for different types or grades of cocoa.

Malaysian Cocoa Board (Incorporation) 27

Except as may be otherwise provided in any such order, such cess shall be deemed for the purposes of collecting and enforcing the collection, to be a customs duty imposed under the Customs Act 1967 [Act 235].

Every such order shall be published in the Gazette and shall be laid on the table of each House of Parliament as soon as practicable after the publication of such order in the Gazette.

A person who fails or refuses to pay any cess imposed under this section commits an offence and shall on conviction be liable to a fine not exceeding ten times the amount of cess due or to imprisonment for a term not exceeding two years or to both.

The amount of any cess imposed under this section shall be a debt due to the Board from the person on whom the cess is imposed and may be sued for and recovered in any court at the suit of the

Board.

The institution of proceedings under this section shall not relieve any person from liability for the payment of any cess for which he is or may be liable or from liability to make any return that he is required by this Act to make.

Without prejudice to subsection (5), the court before which a person is convicted for an offence under subsection (4) may order the person to pay to the Board the total amount of cess certified by the finance officer of the Board to be due from the person at the date of the conviction.

Cess payable under subsection (7) shall, for the purpose of its collection, be deemed to be a fine and shall be recovered in accordance with section 283 of the Criminal Procedure Code [Act 593].

28 Laws of Malaysia ACT 343