Skip to content

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.