Section 25B
Matters related to cess imposed under sections 25 and 25A
of Rubber Industry Board Enactment 1981
(1)
An order made under sections 25 and 25A may prescribe different amounts, rates and manner of collection for different types or grades of rubber.
(2)
The amount of any cess imposed under sections 25 and 25A shall be a debt due to the Board from the person on whom the cess is imposed and may be sued for and recovered in any court at the suit of the Board.
(3)
The institution of proceedings under sections 25 and 25A shall not relieve any person from liability for the payment of any cess for which he is or may be liable or from liability to make any return which he is required by this Enactment to make.
(4)
Any person or body corporate who commits an offence –
23
(a)
under section 25 shall, on conviction, be liable to a fine not exceeding ten times the amount of cess due or to imprisonment for a term not exceeding three years or to both;
(b)
under section 25A shall, on conviction, be liable to a fine equivalent to five times of the sale value of raw rubber based on the selling price of SMR 20
at the time of export from Sabah or to imprisonment for a term not exceeding three years and such raw rubber shall be forfeited and disposed of by the Board.