Section 57A
Failure to keep records
of Petroleum (Income Tax) Act 1967
ActIn forceProvision 71 of 124
Section 57A
Any person who, without reasonable excuse, contravenes subsection 34A(1), (2), (3), (4) or (5) shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than three hundred ringgit and not more than ten thousand ringgit or to imprisonment for a term not exceeding one year or to both.