Section 58
Any person who without reasonable excuse—
of Petroleum (Income Tax) Act 1967
ActIn forceProvision 73 of 124
Section 58
(a)
fails to comply with a notice given under section 31, 32, subsection 33(3), section 34 or 35;
(b)
fails to comply with section 37; or
(c)
fails to furnish an estimate in accordance with subsection 49A(2) or (3), or paragraph 49A(4)(a), shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five thousand ringgit.