Malaysia legislation
Section 25
Section 25
(a)
has failed to collect moneys owing to the Board for the collection of which he is or was responsible;
(b)
is or was responsible for any improper payment of moneys from the Board or for any payment of moneys which is not duly approved;
(c)
is or was responsible, directly or indirectly, for any deficiency in, or for the destruction of, any moneys, stores or other property of the Board;
(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 Board, of moneys
26 Laws of Malaysia ACT 551
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 Board.
(2)
The Board 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 Board 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;
(b)
in the case of paragraphs (1)(d) and (e), surcharge against the person, such sum as the Board thinks fit.
Notification of surcharge