45. Joint and several liability of directors, etc.

Where any levy remains unpaid by an employer who is a body corporate or other body of persons, the directors of such body corporate or other body of persons including any person who was a director of such body corporate or other body of persons during the period in which the levy was liable to be paid, or, in the case of a firm, the partners of such firm, including any person who was a partner of such firm during the period in which the levy was liable to be paid, as the case may be, shall together with the body corporate or firm be liable jointly and severally for the levy due and payable to the Corporation.

Pembangunan Sumber Manusia Berhad 33