Section 12
Books of account
of Second-Hand Dealers Act 1946
Every licensed dealer shall keep in his shop—
(a)
a book, legibly written in the National Language or in
English, in which he shall enter the particulars of all goods bought by him, with the date of the purchase, the price paid for them and the name and address of the person from whom he bought them and such other particulars as may be prescribed; and
(b)
a book, legibly written, in the National Language or in
English in which he shall enter the particulars of all goods sold by him with the date of sale, the price
10 Laws of Malaysia ACT 189
received for them and the name and address of the person to whom he sold them and such other particulars as may be prescribed.
(2)
Such books shall be produced for examination at any time on demand by a Magistrate or by a police officer not below the rank of sergeant.
(3)
Any licensed dealer who fails to comply with this section shall, on conviction, be liable, for a first offence, to a fine not exceeding two thousand ringgit or to imprisonment for a term which may extend to six months, or to both, and, for a second or subsequent offence, to imprisonment for a term which may extend to two years.