Port Authorities Act 1963 · Updated to 1 Dec 2020 · Part VI · Offences, Damages, Penalties and Procedures
30. Refusal or neglect to appear before auditor or to produce books for inspection
Feedback & supportFor the purposes of audit and examination of accounts under this Act, the auditor may by notice in writing—
require the production before him of all books, deeds, contracts, vouchers and all other documents and papers which he deems necessary;
require any person holding or accountable for any such books, deeds, contracts, vouchers, documents or papers to appear before him at any such audit and examination or adjournment thereof, and to make and sign a declaration with respect to the same.
Any person failing to comply with the requirement of an auditor, made under subsection (1) or failing to produce any books of account to any person entitled to inspect the same shall be liable to a fine not exceeding two hundred ringgit.
Penalties on evading charges
charges
“charges” includes any toll, due, rent or other charge leviable under this Act;
54 Laws of Malaysia ACT 488