Section 57B
Failure to issue electronic invoice
of Petroleum (Income Tax) Act 1967
ActIn forceProvision 72 of 124
Section 57B
Any person who, without reasonable excuse, contravenes subsection 34B(1) or (6), shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than two hundred ringgit and
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not more than twenty thousand ringgit or to imprisonment for a term not exceeding six months or to both.
Other offences