Section 59

evades or attempts to evade payment of any due, rate or other charge due under this Ordinance or its subsidiary legislation; or

in any return, claim or other document whatsoever furnished for the purposes of this Ordinance or of its subsidiary legislation, knowingly or recklessly makes any statement which is false in a material particular, or omits to furnish any material particular which he is or may be required to furnish under or by virtue of those provisions;

shall be guilty of an offence: Penalty, imprisonment for three years and a fine of twenty thousand ringgit.

Obstruction and failure to comply with directions of Port

Authority officer