Section 73
Any person who causes or attempts to cause the refund by the
ActIn forceProvision 98 of 127
Section 73
Director General under subsection 10(4), 35(1) or 38(1) to himself or
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to any other person of any amount in excess of the amount properly so refundable to him or to that other person commits an offence and shall, on conviction, be liable—
(a)
to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both; and
(b)
to a penalty of two times the amount refunded in excess of the amount properly so refundable.