Section 76
Any person—
(a)
being an employee of a taxable person or foreign registered person or a person authorized under section 75 who—
(i)
withholds for his own use or otherwise any portion of the amount of service tax or penalties collected under this Act;
(ii)
otherwise than in good faith, demands from any person an amount in excess of any assessment of service tax due and payable, or penalties payable, under this Act;
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(iii)
submits any false return, statement or report, whether in writing or otherwise, of the amount of service tax or penalty collected or received by him under this
Act; or
(iv)
defrauds any person, embezzles any money, or otherwise uses his position so as to deal wrongfully either with the Director General or any other individual; or
(b)
not being authorized under this Act who collects or attempts to collect any service tax or penalty under this Act, commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.