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;
(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,
Service Tax 91
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.