Section 37

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

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

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 three 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 which he is required by this Act to make.

Malaysian Rubber Board (Incorporation) 33

Fees for technical advisory services