Section 81

Any person who refuses or neglects to appear before any auditor of accounts, or to produce any books, deeds, contracts, accounts, vouchers, documents or papers, or to make or sign any declaration when duly required so to do by any auditor under section 49 or to produce any book of account to any member of the Commission or other person specially authorized by the Minister to inspect the books of account, shall for every such neglect or refusal be guilty of an offence and shall, on conviction, be liable to a fine not exceeding two hundred ringgit.